Kyiv sanatorium

Firm type:	Plc
EGRPOU:	03333624
Region:	Crimea autonomus
Industry:	Activity of hotels and restaurants (55.23.2)
Phone:	(06561) 6-65-78, 6-65-74
Address:	Moskovska str., 18, Kerch city, Crimea autonomus, 98306
Director:	Vorobjev P. V.
Chief accountant:	Phedorova O. V.
Web-site:

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2004-2006

2005-2007

2006-2008

in 000' UAH
	2004	Ri*	Rr*	Rg*	2005	%	Ri*	Rr*	Rg*	2006	%	Ri*	Rr*	Rg*
Balance sheet
Non-current assets
Fixed assets (acquisition cost)	4,218.70				4,571.40	+8.36%				4,591.60	+0.44%
Fixed assets (accumulated depreciation)	(1,810.00)				(1,951.00)	-7.79%				(2,105.20)	-7.90%
Other non-current assets	1,841.30				1,841.30	0.00%				1,841.30	0.00%
Total non-current assets	4,250.00	45	156	3,308	4,461.70	+4.98%	46	166	3,706	4,327.70	-3.00%	55	179	4,075
Current assets
Cash	8.80				3.40	-61.36%				76.10	+2,138.24%
Accounts receivable, net	319.70				70.00	-78.10%				24.70	-64.71%
Inventory	10.00				9.30	-7.00%				45.50	+389.25%
Other current assets	0.50				0.50	0.00%				0.40	-20.00%
Deferred expenses	0.00				0.00	0.00%				0.00	0.00%
Total current assets	339.00	61	279	7,079	83.20	-75.46%	97	367	9,288	146.70	+76.32%	86	351	8,824
Total assets	4,589.00	48	191	4,562	4,544.90	-0.96%	54	217	5,277	4,474.40	-1.55%	62	234	5,719
Long-term liabilities
Long-term liabilities	0.00				0.00	0.00%				0.00	0.00%
Current liabilities
Provisions for future losses and payments	0.00				0.00	0.00%				0.00	0.00%
Current liabilities	(1,294.30)				(1,343.90)	-3.83%				(1,632.40)	-21.47%
Deferred income received	0.00				0.00	0.00%				0.00	0.00%
Total current liabilities	(1,294.30)				(1,343.90)	-3.83%				(1,632.40)	-21.47%
Net assets	3,294.70	43	173	3,742	3,201.00	-2.84%	48	189	4,289	2,842.00	-11.22%	62	198	4,775
Equity capital
Registered share capital (including unions)	1,932.60				1,932.60	0.00%				1,932.60	0.00%
Unpaid share capital	0.00				0.00	0.00%				0.00	0.00%
Redeemed capital	0.00				0.00	0.00%				0.00	0.00%
Additional paid in capital	0.00				0.00	0.00%				0.00	0.00%
Other reserves	2,883.70				2,883.70	0.00%				2,883.70	0.00%
Capital reserve	0.00				0.00	0.00%				0.00	0.00%
Retained earnings	(1,521.60)				(1,615.30)	-6.16%				(1,974.30)	-22.22%
Total equity	3,294.70	43	173	3,742	3,201.00	-2.84%	48	189	4,289	2,842.00	-11.22%	62	198	4,775

	2004	Ri*	Rr*	Rg*	2005	%	Ri*	Rr*	Rg*	2006	%	Ri*	Rr*	Rg*
Income statement
Net revenue	890.50	75	267	6,457	765.60	-14.03%	89	288	7,430	917.10	+19.79%	92	285	7,306
Cost of goods (services) sold	(1,044.90)				(783.30)	+25.04%				(1,184.70)	-51.24%
Gross profit / (loss)	(154.40)	100	344	8,239	(17.70)	+88.54%	99	331	8,562	(267.60)	-1,411.86%	107	361	8,912
Other income / (expenses)	127.90				65.00	-49.18%				62.80	-3.38%
Earnings before interest, tax, depreciation and amortization (EBITDA)	(26.50)	89	261	6,754	47.30	+278.49%	80	215	6,026	(204.80)	-532.98%	102	319	8,049
Depreciation & amortization	(157.90)				(141.00)	+10.70%				(154.20)	-9.36%
Financial income	0.00				0.00	0.00%				0.00	0.00%
Financial expenses	(268.20)				0.00	+100.00%				0.00	0.00%
Corporate tax charge	0.00				0.00	0.00%				0.00	0.00%
Net profit / (loss)	(452.60)	95	316	7,565	(93.70)	+79.30%	92	263	6,903	(359.00)	-283.14%	92	295	7,638

	2004	Ri*	Rr*	Rg*	2005	%	Ri*	Rr*	Rg*	2006	%	Ri*	Rr*	Rg*
Employees
Number of employees	0	98	375	5,359	35	0.00%	68	253	6,154	53	+51.43%	57	217	5,136
Payroll expenses	52.90				87.40	+65.22%				109.00	+24.71%

	2004	Ri*	Rr*	Rg*	2005	%	Ri*	Rr*	Rg*	2006	%	Ri*	Rr*	Rg*
Indexes
Current ratio, % current assets / current liabilities	26.00%	97	363	8,523	6.00%	-76.92%	111	399	9,739	9.00%	+50.00%	108	380	9,358
Quick ratio, % (current assets - inventory) / current liabilities	25.00%	84	305	7,502	5.00%	-80.00%	111	393	9,571	6.00%	+20.00%	107	373	9,188
Cash ratio, % cash and cash equivalents / current liabilities	1.00%	89	276	5,976	0.00%	-100.00%	111	388	8,370	5.00%	0.00%	64	162	4,099
Receivables turnover, times annual gross sales / net accounts receivable	3.34	86	298	6,713	13.12	+292.81%	83	199	4,360	44.55	+239.56%	56	97	1,891
Average collection period, days net accounts receivable / (annual gross sales / 365)	109	7	53	1,517	27	-74.53%	19	162	4,634	8	-70.55%	37	248	6,733
Inventory turnover, times cost of goods sold / inventory	-	-	-	-	-	-	-	-	-	-	-	-	-	-
Inventory period, days inventory / (cost of goods sold / 365)	-	-	-	-	-	-	-	-	-	-	-	-	-	-
Debt ratio, % total debt / total assets	28.00%	38	180	4,800	30.00%	+7.14%	40	187	5,408	36.00%	+20.00%	41	185	5,146
Debt-to-equity ratio, % total debt / total equity	39.00%	36	162	4,244	42.00%	+7.69%	39	168	4,756	57.00%	+35.71%	35	166	4,386
Fixed assets share in total assets, % fixed assets / total assets	52.00%	78	218	4,005	58.00%	+11.54%	78	186	3,393	56.00%	-3.45%	74	169	3,084
Rate of fixed assets depreciation, % depreciation / fixed assets acquisition cost	43.00%	39	264	5,753	43.00%	0.00%	50	271	6,356	46.00%	+6.98%	38	237	5,631
Gross profit margin, % (net sales - cost of goods sold) / net sales	(17.00%)	100	342	8,189	(2.00%)	+88.24%	100	323	8,543	(29.00%)	-1,350.00%	110	367	9,072
Earnings before interest, tax, depreciation and amortization (EBITDA), % EBITDA / net sales	(3.00%)	90	263	6,947	6.00%	+300.00%	78	170	4,600	(22.00%)	-466.67%	107	342	8,471
Earnings before interest and tax (EBIT), % EBIT / net sales	(21.00%)	93	296	7,487	(12.00%)	+42.86%	98	283	7,706	(39.00%)	-225.00%	106	344	8,495
Earnings before tax (EBT), % EBT / net sales	(51.00%)	98	332	8,087	(12.00%)	+76.47%	96	279	7,662	(39.00%)	-225.00%	105	344	8,475
Net profit margin, % net profit / net sales	(51.00%)	98	332	8,077	(12.00%)	+76.47%	96	277	7,664	(39.00%)	-225.00%	105	342	8,469
Return on assets, % net profit / total assets at the beginning of the year	0.00%	90	338	6,111	(2.04%)	0.00%	88	247	6,727	(7.90%)	-286.86%	97	307	7,836
Return on equity, % net profit / equity at the beginning of the year	0.00%	90	338	6,111	(2.84%)	0.00%	86	253	6,772	(11.22%)	-294.35%	94	293	7,634
Net revenue per employee, 000'UAH net sales / number of employees	0.00	95	361	8,683	21.87	0.00%	78	232	5,866	17.30	-20.90%	91	282	6,829
Average monthly pay, UAH gross payroll / number of employees	0.00	95	361	5,011	208.10	0.00%	100	344	8,068	171.38	-17.65%	101	343	8,161

in 000' UAH
	2005	%	Ri*	Rr*	Rg*	2006	%	Ri*	Rr*	Rg*	2007	%	Ri*	Rr*	Rg*
Balance sheet
Non-current assets
Fixed assets (acquisition cost)	4,571.40	+8.36%				4,591.60	+0.44%				4,614.00	+0.49%
Fixed assets (accumulated depreciation)	(1,951.00)	-7.79%				(2,105.20)	-7.90%				(2,249.00)	-6.83%
Other non-current assets	1,841.30	0.00%				1,841.30	0.00%				2,005.00	+8.89%
Total non-current assets	4,461.70	+4.98%	46	166	3,706	4,327.70	-3.00%	55	179	4,075	4,370.00	+0.98%	56	189	4,233
Current assets
Cash	3.40	-61.36%				76.10	+2,138.24%				5.00	-93.43%
Accounts receivable, net	70.00	-78.10%				24.70	-64.71%				146.00	+491.09%
Inventory	9.30	-7.00%				45.50	+389.25%				41.00	-9.89%
Other current assets	0.50	0.00%				0.40	-20.00%				3.00	+650.00%
Deferred expenses	0.00	0.00%				0.00	0.00%				0.00	0.00%
Total current assets	83.20	-75.46%	97	367	9,288	146.70	+76.32%	86	351	8,824	195.00	+32.92%	79	309	8,050
Total assets	4,544.90	-0.96%	54	217	5,277	4,474.40	-1.55%	62	234	5,719	4,565.00	+2.02%	62	235	5,792
Long-term liabilities
Long-term liabilities	0.00	0.00%				0.00	0.00%				0.00	0.00%
Current liabilities
Provisions for future losses and payments	0.00	0.00%				0.00	0.00%				0.00	0.00%
Current liabilities	(1,343.90)	-3.83%				(1,632.40)	-21.47%				(2,177.00)	-33.36%
Deferred income received	0.00	0.00%				0.00	0.00%				0.00	0.00%
Total current liabilities	(1,343.90)	-3.83%				(1,632.40)	-21.47%				(2,177.00)	-33.36%
Net assets	3,201.00	-2.84%	48	189	4,289	2,842.00	-11.22%	62	198	4,775	2,388.00	-15.97%	63	217	5,108
Equity capital
Registered share capital (including unions)	1,932.60	0.00%				1,932.60	0.00%				1,933.00	+0.02%
Unpaid share capital	0.00	0.00%				0.00	0.00%				0.00	0.00%
Redeemed capital	0.00	0.00%				0.00	0.00%				0.00	0.00%
Additional paid in capital	0.00	0.00%				0.00	0.00%				0.00	0.00%
Other reserves	2,883.70	0.00%				2,883.70	0.00%				2,883.00	-0.02%
Capital reserve	0.00	0.00%				0.00	0.00%				0.00	0.00%
Retained earnings	(1,615.30)	-6.16%				(1,974.30)	-22.22%				(2,428.00)	-22.98%
Total equity	3,201.00	-2.84%	48	189	4,289	2,842.00	-11.22%	62	198	4,775	2,388.00	-15.97%	63	217	5,108

	2005	%	Ri*	Rr*	Rg*	2006	%	Ri*	Rr*	Rg*	2007	%	Ri*	Rr*	Rg*
Income statement
Net revenue	765.60	-14.03%	89	288	7,430	917.10	+19.79%	92	285	7,306	1,317.00	+43.60%	81	257	6,687
Cost of goods (services) sold	(783.30)	+25.04%				(1,184.70)	-51.24%				(1,643.00)	-38.68%
Gross profit / (loss)	(17.70)	+88.54%	99	331	8,562	(267.60)	-1,411.86%	107	361	8,912	(326.00)	-21.82%	94	319	8,150
Other income / (expenses)	65.00	-49.18%				62.80	-3.38%				179.00	+185.03%
Earnings before interest, tax, depreciation and amortization (EBITDA)	47.30	+278.49%	80	215	6,026	(204.80)	-532.98%	102	319	8,049	(147.00)	+28.22%	89	280	7,123
Depreciation & amortization	(141.00)	+10.70%				(154.20)	-9.36%				(307.00)	-99.09%
Financial income	0.00	0.00%				0.00	0.00%				0.00	0.00%
Financial expenses	0.00	+100.00%				0.00	0.00%				0.00	0.00%
Corporate tax charge	0.00	0.00%				0.00	0.00%				0.00	0.00%
Net profit / (loss)	(93.70)	+79.30%	92	263	6,903	(359.00)	-283.14%	92	295	7,638	(454.00)	-26.46%	78	284	6,995

	2005	%	Ri*	Rr*	Rg*	2006	%	Ri*	Rr*	Rg*	2007	%	Ri*	Rr*	Rg*
Employees
Number of employees	35	0.00%	68	253	6,154	53	+51.43%	57	217	5,136	33	-37.74%	48	147	4,174
Payroll expenses	87.40	+65.22%				109.00	+24.71%				160.00	+46.79%

	2005	%	Ri*	Rr*	Rg*	2006	%	Ri*	Rr*	Rg*	2007	%	Ri*	Rr*	Rg*
Indexes
Current ratio, % current assets / current liabilities	6.00%	-76.92%	111	399	9,739	9.00%	+50.00%	108	380	9,358	9.00%	0.00%	95	342	8,495
Quick ratio, % (current assets - inventory) / current liabilities	5.00%	-80.00%	111	393	9,571	6.00%	+20.00%	107	373	9,188	7.00%	+16.67%	93	335	8,317
Cash ratio, % cash and cash equivalents / current liabilities	0.00%	-100.00%	111	388	8,370	5.00%	0.00%	64	162	4,099	0.00%	-100.00%	90	304	7,882
Receivables turnover, times annual gross sales / net accounts receivable	13.12	+292.81%	83	199	4,360	44.55	+239.56%	56	97	1,891	10.82	-75.71%	64	195	4,517
Average collection period, days net accounts receivable / (annual gross sales / 365)	27	-74.53%	19	162	4,634	8	-70.55%	37	248	6,733	33	+311.84%	16	98	3,199
Inventory turnover, times cost of goods sold / inventory	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-
Inventory period, days inventory / (cost of goods sold / 365)	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-
Debt ratio, % total debt / total assets	30.00%	+7.14%	40	187	5,408	36.00%	+20.00%	41	185	5,146	48.00%	+33.33%	28	149	4,063
Debt-to-equity ratio, % total debt / total equity	42.00%	+7.69%	39	168	4,756	57.00%	+35.71%	35	166	4,386	91.00%	+59.65%	23	130	3,446
Fixed assets share in total assets, % fixed assets / total assets	58.00%	+11.54%	78	186	3,393	56.00%	-3.45%	74	169	3,084	52.00%	-7.14%	64	149	2,732
Rate of fixed assets depreciation, % depreciation / fixed assets acquisition cost	43.00%	0.00%	50	271	6,356	46.00%	+6.98%	38	237	5,631	49.00%	+6.52%	28	184	4,476
Gross profit margin, % (net sales - cost of goods sold) / net sales	(2.00%)	+88.24%	100	323	8,543	(29.00%)	-1,350.00%	110	367	9,072	(25.00%)	+13.79%	94	321	8,240
Earnings before interest, tax, depreciation and amortization (EBITDA), % EBITDA / net sales	6.00%	+300.00%	78	170	4,600	(22.00%)	-466.67%	107	342	8,471	(11.00%)	+50.00%	88	297	7,495
Earnings before interest and tax (EBIT), % EBIT / net sales	(12.00%)	+42.86%	98	283	7,706	(39.00%)	-225.00%	106	344	8,495	(34.00%)	+12.82%	89	305	7,793
Earnings before tax (EBT), % EBT / net sales	(12.00%)	+76.47%	96	279	7,662	(39.00%)	-225.00%	105	344	8,475	(34.00%)	+12.82%	88	303	7,757
Net profit margin, % net profit / net sales	(12.00%)	+76.47%	96	277	7,664	(39.00%)	-225.00%	105	342	8,469	(34.00%)	+12.82%	88	302	7,758
Return on assets, % net profit / total assets at the beginning of the year	(2.04%)	0.00%	88	247	6,727	(7.90%)	-286.86%	97	307	7,836	(10.15%)	-28.45%	88	294	7,423
Return on equity, % net profit / equity at the beginning of the year	(2.84%)	0.00%	86	253	6,772	(11.22%)	-294.35%	94	293	7,634	(15.97%)	-42.44%	87	288	7,227
Net revenue per employee, 000'UAH net sales / number of employees	21.87	0.00%	78	232	5,866	17.30	-20.90%	91	282	6,829	39.91	+130.69%	35	127	3,877
Average monthly pay, UAH gross payroll / number of employees	208.10	0.00%	100	344	8,068	171.38	-17.65%	101	343	8,161	404.04	+135.76%	55	186	5,249

in 000' UAH
	2006	%	Ri*	Rr*	Rg*	2007	%	Ri*	Rr*	Rg*	2008	%	Ri*	Rr*	Rg*
Balance sheet
Non-current assets
Fixed assets (acquisition cost)	4,591.60	+0.44%				4,614.00	+0.49%				14,646.00	+217.43%
Fixed assets (accumulated depreciation)	(2,105.20)	-7.90%				(2,249.00)	-6.83%				(2,332.00)	-3.69%
Other non-current assets	1,841.30	0.00%				2,005.00	+8.89%				0.00	-100.00%
Total non-current assets	4,327.70	-3.00%	55	179	4,075	4,370.00	+0.98%	56	189	4,233	12,314.00	+181.78%	37	108	2,540
Current assets
Cash	76.10	+2,138.24%				5.00	-93.43%				1.00	-80.00%
Accounts receivable, net	24.70	-64.71%				146.00	+491.09%				3.00	-97.95%
Inventory	45.50	+389.25%				41.00	-9.89%				8.00	-80.49%
Other current assets	0.40	-20.00%				3.00	+650.00%				24.00	+700.00%
Deferred expenses	0.00	0.00%				0.00	0.00%				0.00	0.00%
Total current assets	146.70	+76.32%	86	351	8,824	195.00	+32.92%	79	309	8,050	36.00	-81.54%	89	292	7,383
Total assets	4,474.40	-1.55%	62	234	5,719	4,565.00	+2.02%	62	235	5,792	12,350.00	+170.54%	41	158	3,933
Long-term liabilities
Long-term liabilities	0.00	0.00%				0.00	0.00%				(3,118.00)	0.00%
Current liabilities
Provisions for future losses and payments	0.00	0.00%				0.00	0.00%				0.00	0.00%
Current liabilities	(1,632.40)	-21.47%				(2,177.00)	-33.36%				(2,277.00)	-4.59%
Deferred income received	0.00	0.00%				0.00	0.00%				0.00	0.00%
Total current liabilities	(1,632.40)	-21.47%				(2,177.00)	-33.36%				(2,277.00)	-4.59%
Net assets	2,842.00	-11.22%	62	198	4,775	2,388.00	-15.97%	63	217	5,108	6,955.00	+191.25%	34	137	3,184
Equity capital
Registered share capital (including unions)	1,932.60	0.00%				1,933.00	+0.02%				1,933.00	0.00%
Unpaid share capital	0.00	0.00%				0.00	0.00%				0.00	0.00%
Redeemed capital	0.00	0.00%				0.00	0.00%				0.00	0.00%
Additional paid in capital	0.00	0.00%				0.00	0.00%				0.00	0.00%
Other reserves	2,883.70	0.00%				2,883.00	-0.02%				11,119.00	+285.67%
Capital reserve	0.00	0.00%				0.00	0.00%				0.00	0.00%
Retained earnings	(1,974.30)	-22.22%				(2,428.00)	-22.98%				(6,097.00)	-151.11%
Total equity	2,842.00	-11.22%	62	198	4,775	2,388.00	-15.97%	63	217	5,108	6,955.00	+191.25%	34	137	3,184

	2006	%	Ri*	Rr*	Rg*	2007	%	Ri*	Rr*	Rg*	2008	%	Ri*	Rr*	Rg*
Income statement
Net revenue	917.10	+19.79%	92	285	7,306	1,317.00	+43.60%	81	257	6,687	2,143.00	+62.72%	68	214	5,743
Cost of goods (services) sold	(1,184.70)	-51.24%				(1,643.00)	-38.68%				(2,718.00)	-65.43%
Gross profit / (loss)	(267.60)	-1,411.86%	107	361	8,912	(326.00)	-21.82%	94	319	8,150	(575.00)	-76.38%	84	271	7,036
Other income / (expenses)	62.80	-3.38%				179.00	+185.03%				(2,793.00)	-1,660.34%
Earnings before interest, tax, depreciation and amortization (EBITDA)	(204.80)	-532.98%	102	319	8,049	(147.00)	+28.22%	89	280	7,123	(3,368.00)	-2,191.16%	83	274	6,756
Depreciation & amortization	(154.20)	-9.36%				(307.00)	-99.09%				(301.00)	+1.95%
Financial income	0.00	0.00%				0.00	0.00%				0.00	0.00%
Financial expenses	0.00	0.00%				0.00	0.00%				0.00	0.00%
Corporate tax charge	0.00	0.00%				0.00	0.00%				0.00	0.00%
Net profit / (loss)	(359.00)	-283.14%	92	295	7,638	(454.00)	-26.46%	78	284	6,995	(3,669.00)	-708.15%	78	256	6,491

	2006	%	Ri*	Rr*	Rg*	2007	%	Ri*	Rr*	Rg*	2008	%	Ri*	Rr*	Rg*
Employees
Number of employees	53	+51.43%	57	217	5,136	33	-37.74%	48	147	4,174	33	0.00%	54	149	4,039
Payroll expenses	109.00	+24.71%				160.00	+46.79%				224.00	+40.00%

	2006	%	Ri*	Rr*	Rg*	2007	%	Ri*	Rr*	Rg*	2008	%	Ri*	Rr*	Rg*
Indexes
Current ratio, % current assets / current liabilities	9.00%	+50.00%	108	380	9,358	9.00%	0.00%	95	342	8,495	2.00%	-77.78%	89	296	7,382
Quick ratio, % (current assets - inventory) / current liabilities	6.00%	+20.00%	107	373	9,188	7.00%	+16.67%	93	335	8,317	1.00%	-85.71%	89	295	7,381
Cash ratio, % cash and cash equivalents / current liabilities	5.00%	0.00%	64	162	4,099	0.00%	-100.00%	90	304	7,882	0.00%	0.00%	74	225	5,992
Receivables turnover, times annual gross sales / net accounts receivable	44.55	+239.56%	56	97	1,891	10.82	-75.71%	64	195	4,517	857.00	+7,820.52%	8	7	151
Average collection period, days net accounts receivable / (annual gross sales / 365)	8	-70.55%	37	248	6,733	33	+311.84%	16	98	3,199	0	-98.73%	73	247	6,533
Inventory turnover, times cost of goods sold / inventory	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-
Inventory period, days inventory / (cost of goods sold / 365)	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-
Debt ratio, % total debt / total assets	36.00%	+20.00%	41	185	5,146	48.00%	+33.33%	28	149	4,063	44.00%	-8.33%	34	140	4,024
Debt-to-equity ratio, % total debt / total equity	57.00%	+35.71%	35	166	4,386	91.00%	+59.65%	23	130	3,446	78.00%	-14.29%	28	121	3,266
Fixed assets share in total assets, % fixed assets / total assets	56.00%	-3.45%	74	169	3,084	52.00%	-7.14%	64	149	2,732	100.00%	+92.31%	1	1	5
Rate of fixed assets depreciation, % depreciation / fixed assets acquisition cost	46.00%	+6.98%	38	237	5,631	49.00%	+6.52%	28	184	4,476	16.00%	-67.35%	82	272	6,694
Gross profit margin, % (net sales - cost of goods sold) / net sales	(29.00%)	-1,350.00%	110	367	9,072	(25.00%)	+13.79%	94	321	8,240	(27.00%)	-8.00%	83	274	7,170
Earnings before interest, tax, depreciation and amortization (EBITDA), % EBITDA / net sales	(22.00%)	-466.67%	107	342	8,471	(11.00%)	+50.00%	88	297	7,495	(157.00%)	-1,327.27%	86	283	7,196
Earnings before interest and tax (EBIT), % EBIT / net sales	(39.00%)	-225.00%	106	344	8,495	(34.00%)	+12.82%	89	305	7,793	(171.00%)	-402.94%	86	282	7,178
Earnings before tax (EBT), % EBT / net sales	(39.00%)	-225.00%	105	344	8,475	(34.00%)	+12.82%	88	303	7,757	(171.00%)	-402.94%	84	282	7,170
Net profit margin, % net profit / net sales	(39.00%)	-225.00%	105	342	8,469	(34.00%)	+12.82%	88	302	7,758	(171.00%)	-402.94%	84	281	7,170
Return on assets, % net profit / total assets at the beginning of the year	(7.90%)	-286.86%	97	307	7,836	(10.15%)	-28.45%	88	294	7,423	(80.37%)	-692.11%	90	296	7,377
Return on equity, % net profit / equity at the beginning of the year	(11.22%)	-294.35%	94	293	7,634	(15.97%)	-42.44%	87	288	7,227	(153.64%)	-861.79%	87	286	7,116
Net revenue per employee, 000'UAH net sales / number of employees	17.30	-20.90%	91	282	6,829	39.91	+130.69%	35	127	3,877	64.94	+62.72%	35	107	3,470
Average monthly pay, UAH gross payroll / number of employees	171.38	-17.65%	101	343	8,161	404.04	+135.76%	55	186	5,249	565.66	+40.00%	62	171	4,916

*Ri - Position in industry;

*Rr - Position in region;

*Rg - Position in general rating;

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