Information agency Credinform presents a ranking of the Russian builders of engineering constructions. Industry players (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 (2018 - 2019). Then the enterprises were ranked by the return on costs ratio (Table 1). The analysis was based on the data from 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.

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 combination of financial indicators and ratios.

Table 1. Revenue, net profit, return on costs ratio, solvency index Globas of the largest builders of engineering constructions in Russia (TOP-10)

Name, INN, region	Revenue, million RUB		Net profit (loss), million RUB		Return on costs, %		Solvency index Globas
	2018	2019	2018	2019	2018	2019
1	2	3	4	5	6	7	8
RENAISSANCE HEAVY INDUSTRIES LLC INN 7802772445 Moscow	37 661,9	42 884,2	4 732,3	2 078,5	17,70	11,33	245 Strong
AO VAD INN 7802059185 Vologda region	81 703,5	89 676,7	4 005,1	6 728,6	7,02	10,41	180 High
OOO OSK 1520 INN 7701753020 Moscow	29 002,8	43 257,3	2 194,7	2 662,3	10,74	8,55	185 High
CJSC STROYTRANSNEFTEGAZ INN 7714572888 St. Petersburg	186 530,4	164 178,8	6 755,2	5 359,5	5,47	5,64	236 Strong
AO DSK AVTOBAN INN 7725104641 Moscow	45 609,8	47 173,4	3 233,6	2 257,1	10,60	5,23	207 Strong
JSC MOSTOTREST INN 7701045732 Moscow	133 320,5	77 298,2	2 991,7	1 732,1	2,81	2,32	235 Strong
JSC STROYGAZMONTAZH INN 9729299794 Moscow	304 102,8	193 609,7	9 865,6	366,0	4,89	1,30	283 Medium
JSC CONCERN TITAN-2 INN 7827004484 Moscow	37 699,2	47 626,6	8,7	276,9	1,06	0,10	206 Strong
LLC GAZPROM INVEST INN 7810483334 St. Petersburg	67 854,4	48 407,9	-15,1	-1 380,8	0,56	-3,02	309 Adequate
JSC LENGAZSPETSSTROY INN 7806027191 St. Petersburg	53 152,5	35 632,7	32,6	-6 825,0	0,10	-18,76	290 Medium
Average value for TOP-10	97 663,8	78 974,6	3 380,4	1 325,5	6,10	2,31
Average industry value	170,3	166,6	1,8	-0,1	1,90	0,66

improvement compared to prior period, decline compared to prior period

Average value of return on costs ratio of TOP-10 is higher than the average industry value. Just one company has improved its values in 2019 comparing to the previous period.

Picture 1. Return on costs ratio and revenue of the largest builders of engineering constructions in Russia (TOP-10)

During 4 years, the average industry values of the return on costs ratio had a trend to decrease (Picture 2).

Picture 2. Change in the average values of the return on costs ratio of the largest builders of engineering constructions in Russia in 2016 - 2019