You will need
  • analyzed the balance sheet of the enterprise (form # 1).
Calculate the availability of own circulating assets (SOS) by dividing the amount of equity (section 3 of the balance "Capital and reserves") and the value of non-current assets (section 1 balance):
Calculate the ratio of the current activities of own working capital (ber.SOS.) according to the formula:
The normative value of the coefficient of SOS should be not less than 0.1. The increase compared with the previous period shows further development of the enterprise.
Calculate the coefficient of security of material stocks own current assets (ber.MZ) according to the formula:
This ratio shows the extent to which inventories covered by its own sources and its recommended value is not less than 0.5.
Calculate the coefficient of maneuverability on equity (Km.SK) according to the formula:
This coefficient shows, what part of own capital is used for ongoing activities, i.e., invested in current assets. The high value of this indicator positively characterizes financial condition of the enterprise. Recommended criteria of 0.5-0.6. The flexibility ratio can have a negative value if all equity capital invested in fixed assets.
Calculate the coefficient of manoeuvrability of own current assets (Km.SOS). This ratio characterizes the part of working capital, which is in the form of cash with the absolute liquidity.
The growth of this indicator is seen as a positive trend. The value of the index established by the organization itself, and depends on how high daily need he in free cash.