Financial analysis (task)

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Uploaded: 14.08.2013
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Description

1) Before your profit and loss statement of "Astra", engaged in the production of non-woven fabrics and felts.
PROFIT AND LOSS ACCOUNT (thousand rub.)
JSC "Astra"
Type of activity: the production of non-woven fabrics and felts
For reporting period For the same period the previous year
Name Code
1 2 3 4
Income and expenses from ordinary activities
Proceeds (net) from sales of goods, works, services (net of value added tax, excise and similar mandatory payments) 010 114 652 108 573
Cost of goods, products, works and services 020 (100840) (92588)
Gross profit 029 13812 15985
Selling expenses 030 (6966) (8280)
Profit (loss) on sales 050 6846 7705
Other income and expenses
Interest income 060 265 82
Interest payable 070 (578) (1055)
Revenues from participation in other companies 080 449 -
Other income 090 4523 327
Other expenses 100 (5070) (3928)
Profit (loss) before tax 140 6435 3131
Deferred tax assets 141 7 March
Deferred tax liabilities 142 (58) 607
Current income tax 150 (2272) (2694)
Diversion of funds 180 (293) (484)
Net profit (loss) of the reporting period 190 567 3815
BACKGROUND:
Permanent tax liabilities (assets) 200 783 1329
Analyze the report, in particular, answer the following questions:
• What is your opinion on the effectiveness of management of revenues and expenditures of society?
• What are the trends shaping the financial results of the company?
• Can we consider the sources of stable financial results and why?
• Answers justify settlements in tabular and textual output.

Additional information

2) Before you balance sheet of JSC "Astra", engaged in the production of non-woven fabrics and felts.
Analyze the quality of assets and liabilities balance. Make up on the basis of this analysis, the analytical balance, which will be reflected in the group's assets and liabilities for the selected search criteria. Preliminary conclusions and financial stability of the company on the analytical balance. Justify your answer calculations and text output.
BALANCE SHEET (thousand rub.)
ASSETS Line code At beginning of reporting year At the end of the reporting period
1 2 3 4
I. Non-current assets
Intangible assets (04, 05) 110 4 March
Fixed assets (01, 02) 120 10654 15886
Construction in progress (07, 08, 16) 130 4709 1943
Long-term investments (58 59) 140 832 1281
Deferred tax assets (09) 145 16 19
Total for Section I 190 16215 19132
II. Current assets
Inventories 210 14633 12809
including:
raw materials, supplies and other similar values \u200b\u200b(10, 14, 16) 211 5942 4329
work in progress (20, 21, 23, 29, 44, 46) 213 887 226
Finished products and goods for resale (16, 41, 43) 214 7497 7958
prepaid expenses (97) 216 307 296
Value added tax on acquired assets (19) 220 249 368
Accounts receivable (payments on which are expected within 12 months after the reporting date) 240 5697 6173
including:
buyers and customers (62, 63, 76) 241 3213 2995
Cash (50,51,52) 260 1187 895
Total for Section II 290 21766 20245
BALANCE 300 37981 39377
LIABILITIES Line code At the beginning of the reporting year At the end of the reporting period
1 2 3 4
III. Capital and reserves
Authorized capital (80) 410 7066 7066
Additional capital (83) 420 1436 1436
Capital reserves (82) 430 669 669
including:
reserves formed in accordance with constituent documents 432 669 669
Retained earnings (loss) (84) 470 15429 19244
Total for Section III 490 24600 28415
IV. Fixed liabilities
Deferred tax liabilities (77) 515 332 390
Total for section IV 590 332 390
V. Short-term liabilities
Loans (66) 610 6421 -
Accounts payable 620 6616 10572
including:
suppliers and contractors (60, 76) 621 1845 3005
payable to personnel (70) 622 1818 3604
Owed to the state extra-budgetary funds (69) 623 841 1140
arrears on taxes and fees (68) 624 1261 1440
Other creditors 625 851 1383
Debt to participants (founders) for income payments (75) 630 12 -
Total for section V 690 13049 10572
BALANCE 700 37981 39377
Statement of Valuables, BALANCE ACCOUNTS
Finished products at wholesale prices (430) 1020 7450 7786
Fixed assets costing less than 10 thousand rubles. (MC 01) 1000 203 193
Inventory-to-use (109) 1010 920 886

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