Information agency Credinform represents a ranking of the largest companies of chemical industry in Kazan. Companies engaged in production of chemicals and chemical products with the largest volume of annual revenue (TOP 10 and TOP 100) were selected for the ranking, according to the data from the Statistical Register and the Federal Tax Service for the latest available periods (2018 - 2020). They were ranked by the equity turnover ratio (Table 1). The selection and analysis were based on the data of the Information and Analytical system Globas.

Equity turnover (times) is the ratio of revenue to the average annual amount of equity capital; it shows the intensity of the enterprise's use of total available assets.

The ratio reflects the rate of turnover of equity capital. A high value of the ratio is indicative of the efficient use of own funds, and a low one is an indicator of the inaction of a part of own funds.

The experts of the Information Agency Credinform, taking into account the actual state of situation both in the economy in general and in the industries, have developed and implemented the calculation of practical values of financial ratios in the Information and Analytical system Globas that can be recognized as normal for a particular industry. For chemical industry enterprises, the practical values of the equity turnover ratio in 2020 ranged from 0 to 14,2 times.

For the most complete and objective view of the financial condition of the enterprise, it is necessary to pay attention to the complex of indicators and financial ratios of the company.

Table 1. Net profit, revenue, equity turnover ratio and solvency index Globas of the companies of chemical industry in Kazan (TOP 10)

Name, INN, activity	Revenue, million RUB		Net profit (loss), million RUB		Equity turnover ratio, times		Solvency index Globas
	2019	2020	2019	2020	2019	2020
1	2	3	4	5	6	7	8
LLC PKF-UPAKOVKA INN 1656060661 manufacture of other chemical products, not elsewhere classified	93,2	870,0	0,1	0,7	61,16	451,46	277 Medium
LLC POLIPAK INN 1658026850 manufacture of plastics and synthetic resins in primary forms	636,5	667,5	67,9	65,7	6,70	7,76	230 Strong
LLC TIOKOM-GERMETIK INN 1657145036 manufacture of paints, varnishes and similar coating materials, printing inks and mastics	587,9	564,1	26,0	36,6	9,05	6,49	225 Strong
LLC KAZAN LIGHT CHEMISTRY PLANT INN 1659157333 manufacture of plastics and synthetic resins in primary forms	434,6	561,0	31,2	61,7	5,71	4,60	179 High
НАО NEFIS COSMETICS - KAZAN CHEMICAL PLANT NAMED AFTER M. VAKHITOV (SOAP AND CANDLE FACTORY NO. 1 FORMER KRESTOVNIKOVS) INN 1653005126 manufacture of soap and detergents, cleaning and polishing products	15 686,2	18 899,1	870,8	1 569,2	3,81	3,54	225 Strong
LLC MASTER CHEMICALS INN 1655142978 production of basic chemicals, fertilizers and nitrogen compounds, plastics and synthetic rubber in primary forms	3 678,7	4 249,2	220,8	852,1	5,29	3,52	187 High
JSC AROMAT INN 1653008462 production of perfumery and cosmetics	1 107,3	1 261,2	53,7	72,1	3,08	2,98	198 High
LLC EGIDA+ INN 1656018691 manufacture of plastics and synthetic resins in primary forms	7 152,5	6 040,1	884,3	604,7	3,41	2,24	172 Superior
LLC TATKHIMPLAST INN 1655217729 manufacture of plastics and synthetic resins in primary forms	1 278,1	1 124,9	447,8	37,8	4,22	2,07	235 Strong
KAZAN JSC ORGANIC SYNTHESIS INN 1658008723 manufacture of plastics and synthetic resins in primary forms	72 440,1	62 793,1	11 637,5	8 606,7	1,12	0,98	175 High
Average value for TOP 10	10 309,5	9 703,0	1 424,0	1 190,7	10,36	48,57
Average value for TOP 100	1 092,4	1 037,2	144,6	121,9	35,64	31,69
Average industry value	381,6	382,4	56,4	-2,8	1,50	1,27

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

The industry average values of the equity turnover ratio of TOP 10 and TOP 100 are above the industry average ones and the practical values. However, only two companies of TOP 10 increased their figures in 2020 compared to 2019. In 2019, the growth was recorded for three companies.

In 2020, six companies included in TOP 10 gained revenue and/or net profit. In general, the industry average revenue climbed at 0,2%, an almost 6% decrease was recorded for TOP 10 and a 5% fall was recorded for TOP 50. The average profit of TOP 10 and TOP 100 fell 16%, and the fall for the industry at average was more than doubled.

Over the past five years, the industry average values of the equity turnover ratio have decreased constantly. The highest value was recorded in 2016 and the lowest one was in 2020 (Picture 1).

Picture 1. Change in the industry average values of the equity turnover ratio of the companies of chemical industry in 2016 - 2020

Information agency Credinform presents a ranking of the Russian companies in the field of consumer lending. The largest companies engaged in providing consumer loans (TOP 10 and TOP 100) in terms of annual revenue for the last reporting periods available in the state statistics bodies and the Federal Tax Service (2018-2020) were selected for the ranking. They were ranked according to return on costs ratio (Table 1). Selection of companies and analysis were carried out on the basis of data from the Information and Analytical system Globas.

Return on costs (%) is calculated as a ratio of profit before tax to the total cost of production and sales of products and reflects amount of income per RUB spent.

It is necessary to pay attention to the entire set of indicators and financial ratios to get the most complete and objective picture of enterprise's financial condition.

Table 1. Net profit, revenue, return on costs ratio, Globas solvency index of consumer lending companies (TOP 10)

Name, INN, region	Revenue, million RUB		Net profit, (loss), million RUB		Return on costs, %		Globas Solvency Index
	2019	2020	2019	2020	2019	2020
1	2	3	4	5	6	7	8
MAENA AGRICULTURAL CONSUMER CREDIT COOPERATIVE INN 1426006109 Sakha Republic (Yakutia)	11,8	13,4	1,8	5,1	47,84	125,51	228 Strong
LLC DZP-DEVELOPMENT INN 7838513677 Saint Petersburg	265,2	148,8	21,0	53,0	19,85	43,62	297 Medium
LLC MICROCREDIT COMPANY VDM-FINANCE INN 3123328823 Belgorod Region	368,6	337,7	31,5	25,7	37,51	25,05	307 Adequate
CREDIT CONSUMER COOPERATIVE CREDIT-SERVICE INN 2207008793 Altai Territory	11,8	14,8	1,7	1,5	27,88	21,68	271 Medium
LLC MICROCREDIT COMPANY BYUROFINPOMOSHI INN 3123328830 Belgorod Region	395,6	355,5	27,7	24,5	25,12	20,38	306 Adequate
LLC MICROCREDIT COMPANY BOLSHEVOLZHSKAYA INN 5010051290 Moscow Region	56,5	56,5	-0,7	3,0	-1,25	6,47	303 Adequate
LLC MICROCREDIT COMPANY SERVICE CENTER FOR INDIVIDUALS DALNEVOSTOCHNII ZAIM INN 2801164075 Amur Region	19,0	32,7	-1,9	-0,4	-28,69	-1,85	326 Adequate
LLC YASEN INN 1651078288 Tatarstan Republic	15,8	14,4	0,2	-0,6	19,84	-10,88	336 Adequate
LLC MICROCREDIT COMPANY DOBRIE DENGI INN 5612073237 Orenburg Region	19,2	16,7	-0,4	-4,2	-2,77	-30,91	340 Adequate
CREDIT CONSUMER COOPERATIVE SEMYA INN 3436008444 Stavropol Territory in process of being wound up since 14.09.2020	41,6	14,2	0,0	0,1	-65,69	-85,56	600 Insufficient
TOP 10 average value	120,5	100,5	8,1	10,8	7,97	11,35
TOP 100 average value	13,7	11,4	-9,2	-2,1	-46,60	126,97
Industry average value	10,0	11,3	3,7	-4,5	50,03	-42,50

improvement of the indicator to the previous period, deterioration of the indicator to the previous period

The average indicators of the return on costs ratio of the TOP-10 and the TOP-100 companies in 2020 are significantly higher than the industry average. Four companies from the TOP 10 had negative indicators in both 2020 and 2019. The decline in indicators in 2020 was observed in six of the TOP-10 companies, while in 2019 there were only two such companies.

At the same time, in 2020, seven companies reduced revenue and five companies reduced net profit.

The drop in average revenue in the TOP 10 and the TOP 100 was almost 17% and the industry average increased by 13%.

Average profit in the TOP 10 increased by 33%, in the TOP 100 it decreased by 4 times and the average decline in the industry amounted to 2 times bigger value.

In general, over the past 5 years, average industry indicators of the return on costs ratio have been negative for two periods. Growth was observed only for o ne period. The indicator reached the best results in 2017 and the worst result were shown in 2020. (Picture 1).

Picture 1. Changes in average industry values of the return on costs ratio of consumer lending companies in 2016-2020.