You will need
- the balance sheet or other another form of reporting, which reflects the financial performance of the organization, calculator, pen, Notepad
Calculate the sum of assets. It needs to lay down fixed and current assets, capital and reserves. The amount of assets does not include the following indicators: cost of shares redeemed from shareholders, of all debts of founders on mandatory capital contributions. For example, an account of the residual value of fixed assets equal to 1.5, long-term investments – 0.5, and stocks – 0,1, accounts receivable – 0.6, debt founders – 0,3, cash – 0,7 million rubles. Then the amount of assets equal to 1.7 million rubles.
Calculate the sum of liabilities. To do this, fold both long and short term liabilities, given the loans, arrears, the loans and other obligations. In calculating the amount of the liabilities involved the following indicators – deferred income and the amount of capital and reserves. Let's say the enterprise "X" are long-term loans in the amount of 0.8, loans – 0.3, debt to the budget is 0.1, the share capital of 0.1 million. Then the amount of liabilities equal to 1.1 million rubles
Calculate the net assets of the enterprise. Subtract from the amount of assets total amount of liabilities. In our example, the net assets equal to 0.6 million. This figure should be reflected in the form number three "About the changes of capital where it is compared with the same indicator for the previous quarter or year, which gives the opportunity to trace dynamics of improvement of a financial condition of the organization.
Make a conclusion about the overall financial condition based on the number of existing net assets. In the example the company "x" has a positive, though small, amount of net assets and, therefore, is characterized by a steady financial condition.
Net assets of the company must be calculated at the end of each quarter and at the end of the year.