Assessment of the financial situation.
Date: 2015-10-07; view: 601.
Table 9 Revenue for the last 12 months
| Revenue for the last 12 months | ||
| month | sum | currency |
| JAN | rub | |
| FEB | rub | |
| MAR | rub | |
| APR | rub | |
| MAY | rub | |
| JUN | rub | |
| JUL | rub | |
| AUG | rub | |
| SEP | rub | |
| OCT | rub | |
| NOV | rub | |
| DEC | rub | |
| average value | 2140028,667 | rub |
Table 10 Calculation of financial ratios for "LLC Berry"
| Calculation of financial ratios for "LLC Berry" | |
| ratio / management reporting data | 2014 ã. |
| 1.Financial independence ratio | 67,27% |
| 1.1 equity | 1 631 008ð. |
| 1.2 total asssets | 2 424 463ð. |
| 2. Current liquidity ratio | 2,00321757 |
| 2.1 current assets | 1 589 463ð. |
| 2.2 current liabilities | 793 455ð. |
| 3. Net profitability ratio | 14% |
| 3.1 net profit for the period | 298 219ð. |
| 3.2. net sales for the period | 2 140 029ð. |
| 4. Coating fee | 32% |
| 4.1. installment on the loan | 94 284,64ð. |
| 4.2 net profit | 298 448ð. |
| 4.2.1. revenue(average) | 2 140 029ð. |
| 4.2.2. cost price | 1 550 745ð. |
| 4.2.3. expencies: | |
| 1)salary | 54 000ð. |
| 2)rent | 70 000ð. |
| 3)utilities payments | 3 000ð. |
| 4)transport costs | 5 000ð. |
| 5)taxes | 10 000ð. |
| 6)payments on loans in other banks (including business loans and personal loans) | 48 835ð. |
| 7)loan payments for ROSBANK | 0ð. |
| 8)family expences | 100 000ð. |
| 9)other expences (without family expences) | 0ð. |
| total sum | 290 835ð. |
| the average margin | 38% |
On the basis of calculations ROSBANK specialists prepare professional judgment on the assessment of credit risk.
The results of the analysis of the structure of the balance sheet and income statement of the borrower.
During the analysis balance sheet and profit and loss statements were created.
Thebalance value for the 11th of January 2015 amounted to 2,424,463 rubles.
Equity was 1,631,008 rubles., Borrowings 793 455 rubles.
The balance sheet assetsare structured as follows: Current assets - 1,589,463 rubles., Fixed assets - 835 000 rubles.
Current assets are formed by:
1. Cash - 41 194 rubles.
2.Receivables - 57,457 rubles.
3.Inventories – 1 490 812 rubles.
Average monthly revenue based on the results of operations for January 2014 - December 2014 amounted to 2 140 028,667 rub.
Results of the analysis of values of financial ratios.
The equity ratio 67.27% (standard value of the program > 30% recommended by the industry 0% (see Table 11 Appendix 5)
Current liquidity ratio - 2 (standard value of the program > 1, the recommended by the industry 3 (see. Appendix 5)
Net profitability 14% (standard value of the program> 30% recommended by the industry 10% (see. Appendix 5)
The ratio of the monthly payment and net profit is 31% (standard value for the program ≤ 85% program recommended by the industry 50% (see. Appendix 5)
Conclusion: All calculated financial values of the borrower are in line with values established by the lending program.
The results of the analysis of the presence / absence of liabilities to the budget and to the staff (salary).
There are no liabilities to employees concerning wages.
The results of the analysis of the presence / absence of unfulfilled obligations to the bank over the last year.
Facts of violations of the terms of contracts with ROSBANK are not registered.
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