Information agency Credinform offers a ranking of the largest Russian film industry companies (companies, producing, selling and distributing movies, videos and television programs). The companies with the largest volume of annual revenue (TOP-10) were selected for the ranking, according to the data from the Statistical Register for the latest available periods (for 2015 and 2016). Then (Table 1) they were ranked by product profitability ratio. The analysis is based on data of 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 allows to conclude about the expediency of release of products or services. There are no normative values for indicators of this group, because they vary strongly depending on the industry.

The experts of the Information agency Credinform, taking into account the actual situation both in the economy as a whole and in sectors, has developed and implemented in the Information and Analytical system Globas the calculation of practical values of financial ratios that can be recognized as normal for a particular industry. For film industry companies the practical value of product profitability ratio was from 5,62% in 2016

For getting of the most comprehensive and fair picture of the financial standing of an enterprise it is necessary to pay attention to all combination of indicators and financial ratios.

The average indicator of the product profitability ratio of TOP-10 companies is below the practical value and above the industry average one. Four from TOP-10 enterprises increased revenue and net profit indicators in 2016 in comparison with the previous period. Other companies decreased revenue or profit indicators (are marked with red filling in columns 3 and 5 in Table 1).

Picture 1. Product profitability ratio and revenue of the largest Russian film industry companies (TOP-10)

As a whole, over the past 10 years the industry average values of the product profitability ratio were below the practical value of 2016, with a downward trend (Picture 2).

Picture 2. Change in the average industry values of the product profitability ratio of the largest Russian film industry companies in 2007 – 2016

Eight TOP-10 companies got Superior/High or Strong/Medium solvency index Globas, that testifies to their ability to repay their debt obligations timely and fully.

RAIZING STAR MEDIA LLC and CINEMA PARK NJSC got Insufficient solvency index Globas, in connection with the information on their participation as defendants in arbitration cases and the detection of negative signs of unreliable organizations.