Information agency Credinform represents the ranking of the largest Russian wholesalers of fish and seafood. The trading 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 - 2017). Then they were ranked by return on sales ratio (Table 1). The analysis was made on the basis of the data of the Information and Analytical system Globas.

Return on sales (%) is calculated as the share of operating profit in the total sales of a company. The ratio reflects the efficiency of industrial and commercial activity of an enterprise and shows the share of company’s funds obtained as a result of sale of products, after covering its cost price, paying taxes and interest payments on loans.

The spread in values of the return of sales in companies of the same industry is determined by differences in competitive strategies and product lines.

The experts of the Information agency Credinform, taking into account the actual situation both in the economy as a whole and in the 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 wholesalers of fish and seafood the practical value of the return on sales ratio made 2,74% in 2017.

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.

Table 1. Net profit, revenue, return on sales ratio, solvency index Globas of the largest Russian wholesalers of fish and seafood (TOP-10)

Name, INN, region	Revenue, million rubles		Net profit (loss), million rubles		Return on sales, %		Solvency index Globas
	2016	2017	2016	2017	2016	2017
1	2	3	4	5	6	7	8
ISLAND CO LTD INN 7819025427 Saint-Petersburg	6840	6458	271	242	6,33	5,63	208 Strong
RUSSIAN FISH COMPANY NJSC INN 7701174512 Moscow	17592	21426	641	688	6,07	5,36	175 High
SK RITEIL NJSC INN 7743703239 Moscow In process of reorganization in the form of acquisition of other legal entities, 25.05.2016.	7869	8701	20	15	3,38	3,37	240 Strong
SK RYBA LLC INN 7743632267 Moscow	4254	4250	7	83	0,72	3,10	212 Strong
ISOLA LLC INN 7811445525 Saint-Petersburg	6098	6148	168	153	2,57	2,73	233 Strong
LA MAREE LLC INN 7705360936 Moscow	9881	4417	60	21	-1,15	1,46	233 Strong
BLOK DMITRIYA DONSKOGO LLC INN 3905036023 Kaliningrad region	8058	7072	87	43	1,43	1,30	216 Strong
MAGUROS LLC INN 7736544838 Moscow	3874	4363	41	9	1,56	1,24	197 High
NOREBO RU NJSC INN 5190908693 Murmansk region	5526	6829	27	-22	0,81	-0,04	283 Medium
BREMOR LLC INN 7722206719 Moscow region	4714	4757	140	-250	3,78	-2,55	296 Medium
Total by TOP-10 companies	74706	74420	1425	982
Average value by TOP-10 companies	7471	7442	143	98	2,55	2,16
Industry average value	121	110	2	2	2,50	2,74

— improvement of the indicator to the previous period, — decline in the indicator to the previous period.

The average value of the return on sales ratio of TOP-10 companies is below the industry average one and practical value. Three companies improved the result in 2017.

Picture 1. Return on sales ratio and revenue of the largest Russian wholesalers of fish and seafood (TOP-10)

The industry average indicators of the return on sales ratio have a downward trend over the course of 10 years (Picture 2).

Picture 2. Change in the industry average values of the return on sales ratio of Russian wholesalers of fish and seafood in 2008 – 2017