Financial analysis of First Locomotive Company LLC
This financial profile page contains financial analisys of financial reports of First Locomotive Company LLC. Financial analysis of financial reports of First Locomotive Company LLC includes the analisys of income, income and expenses growth rates, analisys of working capital structure and annual dynamics. First Locomotive Company LLC .
Financial reports of First Locomotive Company LLC
This financial profile page of First Locomotive Company LLC cosists of links to annual financial reports of First Locomotive Company LLC. Flexible and user-friendly web-instruments enable horizontal and vertical analisys of indexes of financial reports of First Locomotive Company LLC.
Liquidity and financial strength of First Locomotive Company LLC
This financial profile page includes dynamic analisys of liquidity and financial strength of First Locomotive Company LLC. Calculation of financial strength rating is based upon JSCo «Russian railways» methodics. Moreover, it presents Cash flow statement by indirect method for First Locomotive Company LLC with the user-opportunity to change analitical period of cash flows of First Locomotive Company LLC. Cash flow statement by indirect metod illustrates the directions of cash flows of First Locomotive Company LLC in the certain period.
* This report is based upon data and information of spart-interfax.ru
Balance sheet First Locomotive Company LLC
Profits and losses statement First Locomotive Company LLC
*First Locomotive Company LLC
| Foundation | 2012 |
| TIN | 7724856600 |
| PSRN | 1127747221161 |
| Web-site | http://1-plk.com |
| Specialization | Production of Rolling Stock |
I.Financial results review
| Units | 2013 | 2014 | 2015 | 2016 | |
| Revenues | mln RUB | 0,0 | 0,0 | 0,0 | 5,0 |
| Expenses | mln RUB | 1,6 | 28,7 | 163,7 | 193,4 |
| Operating expenses | mln RUB | 0,0 | 0,0 | 0,0 | 17,9 |
| General and Administrative expenses | mln RUB | 1,6 | 28,7 | 163,7 | 175,5 |
| Commercial expenses | mln RUB | 0,0 | 0,0 | 0,0 | 8,2 |
| Operating income/loss | mln RUB | -1,6 | -28,7 | -163,7 | -196,6 |
| Income/loss before taxation | mln RUB | -98,4 | -159,1 | -424,1 | -463,1 |
| Net income/loss | mln RUB | -78,8 | -135,7 | -339,6 | -371,9 |
| EBITDA | mln RUB | -2,0 | -30,4 | -211,3 | -146,8 |
| inc.Depreciation | mln RUB | 0,0 | 0,0 | 0,0 | 0,0 |
Comparison of income, expenses and profit growth rates
| Units | 2014 | 2015 | 2016 | |
| Income growth rate | % | 0,0 | 0,0 | 31 356,3 |
| Expenditure growth rate | % | 1 646,4 | 470,2 | 23,2 |
| Operating expenses growth rate | % | 0,0 | 0,0 | 0,0 |
| Commercial and Administrative expenses growth rate | % | 1 646,4 | 470,2 | 12,2 |
| Operating income growth rate | % | -1 646,4 | -470,1 | -20,1 |
| Profit before tax growth rate | % | -61,7 | -166,5 | -9,2 |
II.Return on capital
| Units | Abbr. | 2013 | 2014 | 2015 | 2016 | |
| Return on Sales | % | ROS | 0,00 | 0,00 | -2 122 493,75 | -7 388,93 |
| Pretax Profit margin | % | PPM | 0,00 | 0,00 | -2 650 618,75 | -9 202,03 |
| Operating margin | % | OPM | 0,00 | 0,00 | -1 023 025,00 | -3 906,04 |
| EBITDA profitability | % | EbitdaP | 0,00 | 0,00 | -1 320 900,00 | -2 916,55 |
| Return on Assets | % | ROA | -10,47 | -7,21 | -11,50 | -9,11 |
| Return on Invested Capital | % | ROIC | 2,40 | -0,50 | -11,63 | -5,59 |
| Weighted Average Cost of Capital | % | WACC | 9,8 | 2,5 | 7,2 | 10,0 |
| Cost of Equity | % | Re | 0,0 | 48,9 | 0,0 | 0,0 |
| Cost of Debt | % | Rd | 12,2 | 6,5 | 6,9 | 7,3 |
| Assets | mln RUB | A | 1 504,0 | 2 260,8 | 3 643,6 | 4 517,3 |
| Equity | mln RUB | E | 0,5 | -172,0 | -511,6 | -883,5 |
| Longterm Debt | mln RUB | D | 1 476,6 | 1 461,6 | 1 404,1 | 1 976,6 |
| Invested Capital | mln RUB | IC | 1 477,1 | 1 289,6 | 892,5 | 1 093,1 |
| Net Assets | mln RUB | NA | 1 504,0 | 2 260,8 | 3 643,6 | 4 517,3 |
III.Working capital
| Units | 2013 | 2014 | 2015 | 2016 | |
| Working capital | mln RUB | 1 474,7 | 2 006,5 | 2 026,7 | 2 391,7 |
| Current assets | mln RUB | 1 476,6 | 2 013,9 | 2 338,5 | 2 877,2 |
| Inventories | mln RUB | 58,6 | 12,6 | 792,1 | 1 483,3 |
| Accounts receivable | mln RUB | 1 276,8 | 1 859,2 | 1 406,1 | 1 362,0 |
| Cash and cash equivalents | mln RUB | 1,7 | 0,7 | 0,2 | 20,8 |
| Curent financial assets | mln RUB | 0,0 | 0,0 | 0,0 | 0,0 |
| Other current assets | mln RUB | 139,6 | 141,4 | 140,1 | 11,2 |
| Current liabilities | mln RUB | 2,0 | 7,4 | 311,8 | 485,5 |
| Accounts payable | mln RUB | 2,0 | 6,5 | 303,9 | 473,9 |
| Other current liabilities | mln RUB | 0,0 | 0,9 | 7,8 | 11,7 |
Working capital turnover
| Units | 2013 | 2014 | 2015 | 2016 | |
| Working capital turnover | days | 0,0 | 0,0 | 46 003 733,1 | 160 654,3 |
| Current assets turnover | days | 0,0 | 0,0 | 49 644 688,0 | 189 644,2 |
| Inventories turnover | days | 0,0 | 0,0 | 9 179 385,0 | 82 735,4 |
| Accounts receivable turnover | days | 0,0 | 0,0 | 37 244 953,6 | 100 647,4 |
| Current liabilities turnover | days | 0,0 | 0,0 | 3 640 954,8 | 28 989,9 |
| Accounts payable turnover | days | 0,0 | 0,0 | 3 540 865,0 | 28 279,6 |
IV.Liquidity and financial strength
Methodology for Financial strength evaluation
sustainable
satisf.
poor
crisis
| Units | 2013 | 2014 | 2015 | 2016 | |
| Financial strength Rating | cat. | C3 | C3 | D | D |
| Financial strength Score | point | 7,25 | 8,00 | 5,75 | 5,00 |
| Level of financial strength | - | poor | poor | crisis | crisis |
| Liquidy coefficients | |||||
| Current Ratio | - | 14,14| 4p. | 2,13| 4p. | 0,86| 1p. | 0,85| 1p. |
| Quick Ratio | - | 12,24| 4p. | 1,96| 4p. | 0,52| 2p. | 0,41| 1p. |
| Absolute Liquid Ratio | - | 0,02| 2p. | 0,00| 1p. | 0,00| 1p. | 0,01| 1p. |
| Indexes of financial stability | |||||
| Financial independence ratio | - | 0,00| 1p. | -0,08| 1p. | -0,14| 1p. | -0,20| 1p. |
| Return indexes | |||||
| Return on Sales | % | 0,00| 2p. | 0,00| 2p. | -2 122 493,75| 0p. | -7 388,93| 0p. |
| Resurn on Equity | % | -15 750,60| 1p. | 158,26| 4p. | 99,35| 4p. | 53,31| 4p. |
| Return on Assets | % | -10,47| 1p. | -7,21| 1p. | -11,50| 1p. | -9,11| 1p. |
| Indexes of economic activity | |||||
| Accounts receivable growth rate | % | 255 263,20| 0p. | 45,61| 1p. | -24,37| 4p. | -3,14| 3p. |
| Accounts payable growth rate | % | 100,00| 1p. | 229,59| 1p. | 4 564,15| 1p. | 55,91| 1p. |
| Accounts receivable to Accounts payable ratio | - | 645,84| 1p. | 285,33| 1p. | 4,63| 1p. | 2,87| 1p. |
| Accounts receivable to Accounts payable turnovers' ratio | - | 646,09| 1p. | 369,25| 1p. | 10,52| 1p. | 3,56| 1p. |
V.Cash flow statement indirect method
| Units | 2013 | 2014 | 2015 | 2016 | |
| Cash at the beginning of the period | mln RUB | 0,0 | 1,7 | 0,7 | 0,2 |
| Net profit | mln RUB | -78,8 | -135,7 | -339,6 | -371,9 |
| Amortization | mln RUB | 0,0 | 0,0 | 0,0 | 0,0 |
| Revaluation and deferred taxes [+] | mln RUB | -19,7 | -23,4 | -84,7 | -91,3 |
| Decrease in Inventories | mln RUB | -58,6 | 45,9 | -779,5 | -691,2 |
| Descrease in Accounts receivable | mln RUB | -1 276,3 | -582,4 | 453,1 | 44,2 |
| Increase in Accounts payable | mln RUB | 2,0 | 4,5 | 297,4 | 169,9 |
| Changes in other working capital | mln RUB | -139,6 | -0,9 | 8,3 | 132,8 |
| Net cash used in investing activities | mln RUB | -6,5 | -173,0 | -957,6 | -227,4 |
| Net cash from financial activities | mln RUB | 1 579,1 | 822,0 | 1 402,1 | 1 055,5 |
| Contribution to share capital [+] | mln RUB | 0,0 | 0,0 | 0,0 | 0,0 |
| Dividends and other distrubution of net profit [-] | mln RUB | 0,0 | 42,0 | 0,0 | 0,0 |
| Cash at the end of the period | mln RUB | 1,7 | 0,7 | 0,2 | 20,8 |
* This report is based upon data and information of spart-interfax.ru