Information agency Credinform presents a ranking of the Russian manufacturing companies, declaring and certifying goods on conformity to requirements of the Russian technical regulations. Enterprises (TOP-10) with the largest annual revenue were selected for the ranking, according to the data from the Statistical Register and the Federal Tax Service for the latest available accounting periods (2017 - 2019). Then they were ranked by the product profitability ratio (Table 1). The selection and analysis were based on the data from the Information and Analytical system Globas.

Product profitability ratio is calculated as the relation of sales revenue to expenses from ordinary activity. Profitability in general indicates the economic efficiency of production. The analysis of product profitability makes it possible to conclude about the efficiency and expediency of release of goods.

There are no standard values for indicators of this group, because they vary strongly depending on the industry.

In order to get the most comprehensive and fair picture of the financial standing of an enterprise, it is necessary to pay attention to all the combination of financial indicators and ratios.

Table 1. Net profit, revenue, Product profitability ratio, solvency index Globas of the largest Russian manufacturing companies, declaring and certifying goods (TOP-10)

Name, INN, region, type of activity	Revenue, million RUB		Net profit (loss), million RUB		Product profitability ratio, %		Solvency index Globas
	2018	2019	2018	2019	2018	2019
1	2	3	4	5	6	7	8
JSC PIPELINE BENDS ИНН 7449044694 Chelyabinsk region Manufacture of tubes, pipes, hollow profiles and related fittings, of steel	2 779	3 051	404	248	32,76	22,17	222 Высокий
ООО ОТИС ЛИФТ ИНН 7805223443 Moscow Manufacture of elevators	12 887	13 203	1 575	1 691	17,40	19,04	215 Высокий
ООО ТЕХНОЛОГИЧЕСКАЯ КОМПАНИЯ ШЛЮМБЕРЖЕ ИНН 7709413265 Tyumen region Manufacture of devices, sensors, equipment and tools for measuring, control and testing	24 790	26 566	1 104	2 083	14,50	15,37	209 Высокий
ООО НЕСТЛЕ КУБАНЬ ИНН 2353018969 Krasnodar territory Processing of tea and coffee	16 357	17 113	552	836	14,05	н/д	229 Высокий
ООО ПРОИЗВОДСТВЕННОЕ ОБЪЕДИНЕНИЕ ЕВРОЛИФТМАШ ИНН 5026015392 Moscow region Manufacture of elevators	1 471	1 905	162	138	17,30	8,87	222 Высокий
ООО ПРОИЗВОДСТВЕННОЕ ОБЪЕДИНЕНИЕ НЛМ ИНН 5053045149 Moscow region Manufacture of elevators	1 816	2 320	47	59	4,32	7,60	250 Высокий
НАО ЩЕРБИНСКИЙ ЛИФТОСТРОИТЕЛЬНЫЙ ЗАВОД ИНН 5051000880 Moscow Manufacture of elevators	11 988	10 378	376	-53	11,69	7,35	272 Высокий
ПАО КАРАЧАРОВСКИЙ МЕХАНИЧЕСКИЙ ЗАВОД ИНН 7721024057 Moscow Manufacture of elevators	7 184	5 817	-93	110	13,67	6,84	241 Высокий
НАО КОРПОРАЦИЯ ГЛОРИЯ ДЖИНС ИНН 6166034397 Rostov region Manufacture of other outerwear	37 553	37 719	1 281	927	10,14	5,09	244 Высокий
ООО ЖУПИКОВ ИНН 6829004230 Tambov region Manufacture of salted, boiled, baked, smoked, dried and other meat	720	870	5	9	2,30	4,03	206 Высокий
Average value for TOP-10	11 754	11 894	541	605	13,81	10,71

improvement compared to prior period, decline compared to prior period

Four companies improved their values in 2019.

All the TOP-10 companies got Strong /Medium index Globas. This fact shows their ability to meet their obligations fully and by the due date.

Picture 1. Product profitability ratio and revenue of the largest Russian manufacturing companies, declaring and certifying goods (TOP-10)