The profitability of the organization determines how much profit each ruble of costs brings. Therefore, the criterion for cost recovery is the profit of the organization. To determine profitability, it is necessary to calculate several indicators that measure profitability from different positions.
It is necessary
Calculator, Balance sheet of the analyzed enterprise (Form No. 1), profit and loss statement (Form No. 2)
Instructions
Step 1
Based on the data of the profit and loss statement (Form No. 2), calculate the profitability of sales at the beginning and end of the reporting period. Return on sales is calculated as the ratio of profit from product sales to revenue:
Pp = Pp (line 050) / V (line 010) * 100%
An increase in the indicator indicates either an increase in prices or an increase in production costs.
Step 2
Based on the data of the profit and loss statement (Form No. 2), calculate the profitability of products at the beginning and end of the reporting period. The profitability of a product is calculated as the ratio of the profit from product sales to the total cost of this product:
Pp = Pp (line 050) / Cn (line 020) * 100%
The growth of the indicator indicates a decrease in costs per unit or 1 ruble of products, an increase in the volume of production, an increase in prices for products with an improvement in their quality.
Step 3
Based on the data of the profit and loss statement (Form No. 2), calculate the profitability of ordinary activities at the beginning and end of the reporting period. The profitability of ordinary activities is calculated as the ratio of net profit to revenue: Pd = Pch (line 190) / V (line 010) * 100%
An increase in the indicator indicates an increase in profits.
Step 4
Based on the balance sheet data (Form No. 1) and the profit and loss statement (Form No. 2), calculate the economic profitability at the beginning and end of the reporting period. Economic profitability is calculated as the ratio of net profit to the average value of current assets:
Roa = Pch (line 190) / AOs (line 300) * 100%
The coefficient of economic profitability shows the efficiency of using the property of the enterprise. The growth of the indicator indicates an increase in the volume of sales, an increase in the value of property.
Step 5
Based on the balance sheet data (Form No. 1) and the income statement (Form No. 2), calculate the return on equity at the beginning and end of the reporting period. The return on equity is calculated as the ratio of net profit to the average amount of equity: Rsk = Pch (line 190) / SKs (line 490) * 100%
This ratio shows the efficiency of using equity capital. Its meaning is that it shows how much profit falls on a unit of the company's equity capital.
