Financial analysis of JSCo «KalugaTransMash»
This financial profile page contains financial analisys of financial reports of JSCo «KalugaTransMash». Financial analysis of financial reports of JSCo «KalugaTransMash» includes the analisys of income, income and expenses growth rates, analisys of working capital structure and annual dynamics. JSCo «KalugaTransMash» .
Financial reports of JSCo «KalugaTransMash»
This financial profile page of JSCo «KalugaTransMash» cosists of links to annual financial reports of JSCo «KalugaTransMash». Flexible and user-friendly web-instruments enable horizontal and vertical analisys of indexes of financial reports of JSCo «KalugaTransMash».
Liquidity and financial strength of JSCo «KalugaTransMash»
This financial profile page includes dynamic analisys of liquidity and financial strength of JSCo «KalugaTransMash». Calculation of financial strength rating is based upon JSCo «Russian railways» methodics. Moreover, it presents Cash flow statement by indirect method for JSCo «KalugaTransMash» with the user-opportunity to change analitical period of cash flows of JSCo «KalugaTransMash». Cash flow statement by indirect metod illustrates the directions of cash flows of JSCo «KalugaTransMash» in the certain period.
* This report is based upon web-open information and data including company annual reports and annual financial statements
Balance sheet JSCo «KalugaTransMash»
Profits and losses statement JSCo «KalugaTransMash»
*JSCo «KalugaTransMash»
| Foundation | 1993 |
| TIN | 4028000061 |
| PSRN | 1024001343960 |
| Web-site | http://www.kalugatransmash.ru |
| Specialization | Production and repairs of track maintenance vehicles |
I.Financial results review
| Units | 2012 | 2013 | 2014 | 2015 | 2016 | |
| Revenues | mln RUB | 884,1 | 992,6 | 992,1 | 1 893,0 | 1 083,6 |
| Expenses | mln RUB | 809,6 | 911,6 | 890,6 | 1 726,4 | 1 002,5 |
| Operating expenses | mln RUB | 715,6 | 788,6 | 764,4 | 1 604,6 | 891,6 |
| General and Administrative expenses | mln RUB | 94,0 | 123,0 | 126,2 | 121,8 | 110,8 |
| Commercial expenses | mln RUB | 11,4 | 11,5 | 15,3 | 21,3 | 17,5 |
| Operating income/loss | mln RUB | 63,0 | 69,4 | 86,2 | 145,3 | 63,7 |
| Income/loss before taxation | mln RUB | 25,2 | 30,9 | 31,5 | 53,4 | 107,0 |
| Net income/loss | mln RUB | 18,8 | 23,5 | 24,0 | 39,8 | 83,7 |
| EBITDA | mln RUB | 72,9 | 81,9 | 96,5 | 132,6 | 187,8 |
| inc.Depreciation | mln RUB | 18,5 | 18,7 | 19,2 | 0,0 | 0,0 |
Comparison of income, expenses and profit growth rates
| Units | 2013 | 2014 | 2015 | 2016 | |
| Income growth rate | % | 12,3 | -0,0 | 90,8 | -42,8 |
| Expenditure growth rate | % | 12,4 | -1,9 | 92,9 | -41,6 |
| Operating expenses growth rate | % | 10,2 | -3,1 | 109,9 | -44,4 |
| Commercial and Administrative expenses growth rate | % | 27,6 | 5,1 | 1,1 | -10,3 |
| Operating income growth rate | % | 10,1 | 24,2 | 68,6 | -56,2 |
| Profit before tax growth rate | % | 22,7 | 1,8 | 69,6 | 100,3 |
II.Return on capital
| Units | Abbr. | 2012 | 2013 | 2014 | 2015 | 2016 | |
| Return on Sales | % | ROS | 2,13 | 2,37 | 2,42 | 2,10 | 7,73 |
| Pretax Profit margin | % | PPM | 2,85 | 3,12 | 3,17 | 2,82 | 9,87 |
| Operating margin | % | OPM | 7,13 | 6,99 | 8,69 | 7,68 | 5,88 |
| EBITDA profitability | % | EbitdaP | 8,24 | 8,25 | 9,73 | 7,01 | 17,33 |
| Return on Assets | % | ROA | 1,94 | 2,11 | 1,94 | 2,71 | 5,66 |
| Return on Invested Capital | % | ROIC | 9,20 | 10,14 | 10,34 | 14,75 | 18,94 |
| Weighted Average Cost of Capital | % | WACC | 4,5 | 4,7 | 5,4 | 7,9 | 7,4 |
| Cost of Equity | % | Re | 0,0 | 0,0 | 0,0 | 0,0 | 0,0 |
| Cost of Debt | % | Rd | 8,5 | 9,2 | 10,2 | 14,4 | 14,7 |
| Assets | mln RUB | A | 1 026,5 | 1 199,0 | 1 276,4 | 1 663,7 | 1 294,6 |
| Equity | mln RUB | E | 188,8 | 212,3 | 236,3 | 275,9 | 359,8 |
| Longterm Debt | mln RUB | D | 349,9 | 349,8 | 550,6 | 550,8 | 550,9 |
| Invested Capital | mln RUB | IC | 538,7 | 562,1 | 786,9 | 826,7 | 910,7 |
| Net Assets | mln RUB | NA | 1 026,5 | 1 199,0 | 1 276,4 | 1 663,7 | 1 294,6 |
III.Working capital
| Units | 2012 | 2013 | 2014 | 2015 | 2016 | |
| Working capital | mln RUB | 437,5 | 467,7 | 708,3 | 762,8 | 859,8 |
| Current assets | mln RUB | 922,3 | 1 102,4 | 1 196,0 | 1 597,9 | 1 241,0 |
| Inventories | mln RUB | 329,8 | 321,3 | 389,0 | 400,2 | 360,3 |
| Accounts receivable | mln RUB | 574,1 | 764,3 | 797,6 | 1 168,7 | 873,7 |
| Cash and cash equivalents | mln RUB | 0,6 | 6,3 | 0,2 | 22,4 | 2,2 |
| Curent financial assets | mln RUB | 0,0 | 0,0 | 0,0 | 0,0 | 0,0 |
| Other current assets | mln RUB | 17,8 | 10,5 | 9,2 | 6,5 | 4,9 |
| Current liabilities | mln RUB | 484,8 | 634,6 | 487,6 | 835,0 | 381,2 |
| Accounts payable | mln RUB | 469,8 | 617,1 | 470,4 | 819,0 | 372,4 |
| Other current liabilities | mln RUB | 15,0 | 17,6 | 17,2 | 16,0 | 8,8 |
Working capital turnover
| Units | 2012 | 2013 | 2014 | 2015 | 2016 | |
| Working capital turnover | days | 171,4 | 166,4 | 216,3 | 141,8 | 274,0 |
| Current assets turnover | days | 357,4 | 372,3 | 422,8 | 269,3 | 479,4 |
| Inventories turnover | days | 144,6 | 119,7 | 130,7 | 76,1 | 128,4 |
| Accounts receivable turnover | days | 204,0 | 246,1 | 287,3 | 189,6 | 344,9 |
| Current liabilities turnover | days | 186,1 | 205,8 | 206,4 | 127,5 | 205,4 |
| Accounts payable turnover | days | 180,8 | 199,8 | 200,0 | 124,3 | 201,2 |
IV.Liquidity and financial strength
Methodology for Financial strength evaluation
sustainable
satisf.
poor
crisis
| Units | 2012 | 2013 | 2014 | 2015 | 2016 | |
| Financial strength Rating | cat. | C1 | C1 | B3 | C1 | B2 |
| Financial strength Score | point | 9,50 | 9,50 | 10,25 | 9,50 | 11,25 |
| Level of financial strength | - | poor | poor | satisf. | poor | satisf. |
| Liquidy coefficients | ||||||
| Current Ratio | - | 1,90| 3p. | 1,74| 3p. | 2,45| 4p. | 1,91| 3p. | 3,26| 4p. |
| Quick Ratio | - | 1,19| 4p. | 1,21| 4p. | 1,64| 4p. | 1,43| 4p. | 2,30| 4p. |
| Absolute Liquid Ratio | - | 0,00| 1p. | 0,01| 1p. | 0,00| 1p. | 0,03| 2p. | 0,01| 1p. |
| Indexes of financial stability | ||||||
| Financial independence ratio | - | 0,18| 1p. | 0,18| 1p. | 0,19| 1p. | 0,17| 1p. | 0,28| 1p. |
| Return indexes | ||||||
| Return on Sales | % | 2,13| 2p. | 2,37| 2p. | 2,42| 2p. | 2,10| 2p. | 7,73| 3p. |
| Resurn on Equity | % | 10,51| 4p. | 11,73| 4p. | 10,69| 4p. | 15,53| 4p. | 26,35| 4p. |
| Return on Assets | % | 1,94| 2p. | 2,11| 2p. | 1,94| 2p. | 2,71| 2p. | 5,66| 3p. |
| Indexes of economic activity | ||||||
| Accounts receivable growth rate | % | 39,54| 1p. | 33,12| 1p. | 4,36| 2p. | 46,54| 1p. | -25,25| 4p. |
| Accounts payable growth rate | % | 16,45| 1p. | 31,34| 1p. | -23,77| 4p. | 74,11| 1p. | -54,53| 4p. |
| Accounts receivable to Accounts payable ratio | - | 1,22| 4p. | 1,24| 4p. | 1,70| 1p. | 1,43| 4p. | 2,35| 1p. |
| Accounts receivable to Accounts payable turnovers' ratio | - | 1,13| 4p. | 1,23| 4p. | 1,44| 4p. | 1,52| 3p. | 1,71| 3p. |
V.Cash flow statement indirect method
| Units | 2012 | 2013 | 2014 | 2015 | 2016 | |
| Cash at the beginning of the period | mln RUB | 3,6 | 0,6 | 6,3 | 0,2 | 22,4 |
| Net profit | mln RUB | 18,8 | 23,5 | 24,0 | 39,8 | 83,7 |
| Amortization | mln RUB | 18,5 | 18,7 | 19,2 | 0,0 | 0,0 |
| Revaluation and deferred taxes [+] | mln RUB | -0,2 | -0,3 | -0,3 | -0,2 | 0,8 |
| Decrease in Inventories | mln RUB | 39,1 | 8,5 | -67,7 | -11,2 | 39,9 |
| Descrease in Accounts receivable | mln RUB | -162,7 | -190,2 | -33,3 | -371,2 | 295,0 |
| Increase in Accounts payable | mln RUB | 67,4 | 146,5 | -147,0 | 348,6 | -446,6 |
| Changes in other working capital | mln RUB | 7,2 | 9,9 | 0,9 | 1,5 | -5,5 |
| Net cash used in investing activities | mln RUB | -6,5 | -10,8 | -2,8 | 14,9 | 12,3 |
| Net cash from financial activities | mln RUB | 15,4 | -0,1 | 200,8 | 0,2 | 0,1 |
| Contribution to share capital [+] | mln RUB | 0,0 | 0,0 | 0,0 | 0,0 | 0,0 |
| Dividends and other distrubution of net profit [-] | mln RUB | 0,0 | 0,0 | 0,0 | 0,0 | 0,0 |
| Cash at the end of the period | mln RUB | 0,6 | 6,3 | 0,2 | 22,4 | 2,2 |
* This report is based upon web-open information and data including company annual reports and annual financial statements