You will need
- - the balance sheet of the company for the period;
- - the formula for calculation of the capital ratio:
- KSK=KS/K, where:
- - KS - own capital of the enterprise,ths.
- To the assets of the company, thousand RUB.
Determine the amount of own capital of the enterprise (COP). This can be done by taking the total amount on the line of section III "Capital and reserves" accounting balanceas at end of the reporting period. As can be seen from the structure of the balance sheet to equity of the company is one authorized and additional paid-in capital, reserves and retained earnings.
Determine the amount of assets of the company (K). The value of the assets of the company is the total amount (currency) balance as at the end of the analyzed period. Calculate the coefficient of own capital of KSK specified formula by dividing the amount of own capital of the enterprise (COP) to the value of its assets (K) at the end of the reporting period.
Analyze the results by calculating the coefficients own capital of the enterprise over the same period last year, for the previous accounting periods. Examine the dynamics of changes in the coefficientand make necessary conclusions.If required, calculate other indicators, characterizing the structure of capital and level solvency (the ratio of the ratio of borrowed and own capital, the ratio of the coating, the restoration of solvency, etc.).
The higher the capital ratio, the higher the level of solvency of the company. The high level of this ratio shows the stability of the financial structure of the enterprise, which is a good guarantee of obtaining credits on favorable terms.