Information agency Credinform represents the ranking of the largest systemically important enterprises of Russia. The companies with the largest volume of annual revenue included in the updated List of systemically important enterprises (TOP-10) were selected for the ranking, according to the data from the Statistical Register for the latest available periods (for 2016 - 2018). Then they were ranked by the return on costs ratio (Table 1). The analysis was made on the basis of the data of the Information and Analytical system Globas.

Return on costs (%) is calculated as the relation of profit before taxation to the sum of costs for production and sale of products and reflects the amount of income from one spent ruble.

Table 1. Net profit, revenue, return on costs ratio, solvency index Globas of the largest systemically important enterprises of Russia (TOP-10)

Name, INN, region, type of activity	Revenue, billion RUB		Net profit (loss), billion RUB		Return on costs, %		Solvency index Globas
	2017	2018	2017	2018	2017	2018
1	2	3	4	5	6	7	8
SURGUTNEFTEGAS PJSC INN 8602060555 Khanty-Mansijsk Autonomous District – Yugra Oil production	1 144,37	1 524,95	149,74	827,64	20,23	88,99	172 Superior
TATNEFT PJSC INN 1644003838 Republic of Tatarstan Oil and petroleum (associated) gas production	581,54	793,24	100,02	197,52	31,38	48,04	147 Superior
GAZPROM PJSC INN 7736050003 Moscow Wholesale of solid, liquid and gaseous fuels and related products	4 313,03	5 179,55	100,30	933,14	5,04	28,83	141 Superior
ROSNEFT OIL COMPANY PJSC INN 7706107510 Moscow Oil production	4 892,93	6 968,25	138,97	460,78	1,84	6,87	174 Superior
GAZPROM NEFT PJSC INN 5504036333 St. Petersburg Wholesale of solid, liquid and gaseous fuels and related products	1 374,52	2 070,01	154,86	90,17	11,66	4,19	176 High
RUSSIAN RAILWAYS PJSC INN 7708503727 Moscow Activity of railway transport	1 697,55	1 798,40	17,50	18,36	3,37	3,43	193 High
TRANSNEFT PJSC INN 7706061801 Moscow Pipeline transportation of crude oil and petroleum products	835,94	937,77	58,84	10,11	9,68	2,54	157 Superior
TRADING COMPANY MEGAPOLIS NJSC INN 5003052454 Moscow region Agent’s activities in wholesale of food	650,21	701,88	13,77	13,36	2,72	2,49	225 Strong
TANDER NJSC INN 2310031475 Krasnodar territory Retail sale of food	1 180,34	1 280,93	6,48	23,38	0,74	2,21	231 Strong
AGROTORG LLC INN 7825706086 St. Petersburg Retail sale in non-specialized stores	761,42	1 035,98	10,06	10,13	1,89	1,27	225 Strong
Avearge value by TOP-10 companies	1 743,19	2 229,09	75,05	258,46	8,85	18,89
Avearge value of TOP-500	78,40	94,67	5,78	9,83	20,76	33,26

mprovement of the indicator to the previous period, decline in the indicator to the previous period

The average value of the return on costs of TOP-10 is below the average one of TOP-500. Six companies improved the result in 2018.

Picture 1. Return on costs ratio and revenue of the largest systemically important enterprises of Russia (TOP-10)

Over the course of 5 years, the average values of the return on costs ratio of TOP-500 companies tend to increase (Picture 2).

Picture 2. Change in the average values of the return on costa ratio of TOP-500 systemically important enterprises of Russia in 2014 – 2018