Information agency Credinform presents a ranking of the largest Russian wholesalers of construction materials. The enterprises with the highest volume of revenue (TOP-10) were selected for the ranking, according to the data from the Statistical Register for the latest available accounting periods (2016-2018), performing wholesale of timber, construction materials and sanitary equipment. Then they were ranked by decrease in net profit ratio (Table 1). The analysis was made on the basis of the data of the Information and Analytical system Globas.

Net profit ratio (%) is calculated as a relation of net profit (loss) to sales revenue and shows sales profit rate.

There is no prescribed value for this ratio. It is recommended to compare companies within one industry or change of the ratio with time for the particular enterprise. Negative value of the indicator shows net loss. High value of the indicator demonstrates efficient work of an enterprise.

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

Table 1. Net profit, revenue, net profit ratio, solvency index Globas of the largest Russian wholesalers of construction materials (TOP-10)

Name, INN, region	Revenue, million RUB		Net profit (loss), million RUB		Net profit ratio, %		Solvency index Globas
	2017	2018	2017	2018	2017	2018
1	2	3	4	5	6	7	8
JSC NATIONAL AGGREGATES COMPANY INN 7716614075 Moscow	19851,5	22038,8	3234,2	2593,5	16,29	11,77	229 Strong
LLC STD PETROVICH INN 7802348846 Saint Petersburg	37086,8	48505,2	1485,7	2104,0	4,01	4,34	187 High
TB Standart Company LTD INN 5835029697 Penza region	7594,4	10331,6	203,2	369,3	2,68	3,57	224 Strong
LLC SANTEKHKOMPLEKT INN 7736192449 Moscow region	13074,8	14540,2	449,7	391,8	3,44	2,69	202 Strong
LLC PCF GREENHOUSE TEHNOLOGIES INN 7713634570 Moscow	9839,8	9909,2	333,6	259,9	3,39	2,62	209 Strong
LLC D&POS COMPANY LIMITED INN 7726044240 Altai territory	22630,4	31802,8	752,4	637,7	3,32	2,01	207 Strong
JSC TARKETT RUS INN 7727115649 Moscow	22502,7	22113,1	0,0	385,8	0,00	1,74	182 High
LLC DEMIDOV GROUP INN 7118818033 Novosibirsk region	13893,3	15096,7	58,4	169,5	0,42	1,12	212 Strong
LLC NV-TRADE INN 2315171300 Moscow	10172,8	11771,1	39,7	60,4	0,39	0,54	228 Strong
JSC TD PARTNER INN 7704602692 Moscow	7564,8	9402,2	4,5	20,7	0,06	0,22	222 Strong
Average value by TOP-10 companies	16421,1	19551,1	656,1	699,3	3,40	3,06
Industry average value	52,0	53,8	0,8	1,0	1,46	1,93

growth of indicator to the previous period, decrease of indicator to the previous period

The average indicator of the net profit ratio of TOP-10 companies is above the industry average value. Six companies have improved their results in 2018.

Picture 1. Net profit ratio and revenue of the largest Russian wholesalers of construction materials (TOP-10)

During 10 years average industrial values of the net profit ratio have increasing trend. (Picture 2).

Picture 2. Change in the average indicators of profit of the Russian wholesalers of construction materials in 2009 – 2018