Information agency Credinform presents ranking of the largest Russian gambling and lottery companies. Enterprises with the largest volume of annual revenue (TOP-10) were selected for the analysis, according to the data from the Statistical Register for the latest available periods (for 2016-2018). Then they were ranked by decrease in return on equity ratio (Table 1). The analysis was made on the basis of the data of the Information and Analytical system Globas.

Return on equity (%) – characterises productivity of equity of an enterprise and shows the amount of net profit per rouble of equity.

The higher the indicator is, the more effectively the company uses equity invested in the authorized fund. However, it shoud be taken into account that too high indicators exceeding average values in the economy or in the industry by several times, can demonstrate insignificant equity amount with relatively high amount of net profit.

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 equity ratio, solvency index Globas of the largest Russian gambling and lottery companies (TOP-10)

Name, INN, region	Revenue, billion RUB		Net profit (loss), billion RUB		Return on equity ratio, %		Solvency index Globas
	2017	2018	2017	2018	2017	2018
1	2	3	4	5	6	7	8
JSC STATE SPORT LOTTERIES INN 7728795958 Moscow	34648,6	46078,1	374,6	118,0	1248563,33	393423,33	285 Medium
JSC TK CENTER INN 7715918994 Moscow	16645,2	18729,0	512,3	7,7	1707650,00	25723,33	262 Medium
LLC F.O.N. INN 9715010229 Moscow	9686,3	24091,3	1674,1	9271,2	279,01	1545,19	155 Superior
LLC NHU MANAGEMENT COMPANY INN 7714707736 Moscow	2458,8	1088,84	250,8	717,0	208,84	597,01	177 Superior
LLC FORTUNA INN 6164205110 Rostov region	18078,3	17315,3	48,5	458,4	45,70	432,29	148 Superior
LLC FIRMA STOM INN 7705005321 Moscow	8557,7	20197,4	969,4	380,6	841,62	330,42	158 Superior
LLC PMBK INN 7729607406 Moscow	11871,4	36115,7	20,2	620,2	7,33	225,05	190 High
LLC LEON INN 7707760834 Moscow	664,3	2304,5	0,1	168,3	0,04	84,13	211 Strong
LLC G1 Entertainment INN 2502041903 Maritime territory	3522,5	3734,4	1283,9	755,8	107,82	63,47	236 Strong
SUNTORIN COMPANY LIMITED INN 4703069532 Saint Petersburg	10833,1	12191,8	-78,4	252,2	-9,60	30,89	160 Superior
Average value for TOP-10 companies	11696,6	19164,1	505,5	1274,9	295769,41	42245,51
Average industrial value	374,2	632,8	10,7	40,0	17,13	61,34

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

Average value of the return on equity ratio of the TOP-10 group is higher than average industrial value. Six companies have improved their results in 2018.

Picture 1. Return on equity ratio and revenue of the largest Russian gambling and lottery companies (TOP-10)

Over a ten-year period average industrial values of the return on equity ratio had increasing tendency. (Picture 2).

Picture 2. Change in the average industrial values of the return on equity ratio of Russian gambling and lottery companies in 2009 – 2018

The Law «On the basis of state regulation of trade activities in the Russian Federation» and the Articles 4.4 and 4.5 of the Law «On use of the control and cash equipment when implementing calculations in the Russian Federation» were amended by the Federal Law of December 25, 2018 No. 488-FZ to provide the creation and operation of a State information system for monitoring the turnover of goods subject to mandatory marking by means of identification.

The main aims of the system are:

• goods turnover data automation;
• information storage and provision of access to the data;
• improvement of data exchange efficiency;
• ensuring of traceable movement of goods.

The system for monitoring contains the following mandatory data:

• goods and participants of the goods turnover;
• means of identification of goods;
• technical means, used by participants for data exchange with the system for monitoring;
• violations of mandatory marking requirements, identified by consumers.

The subsidiary of Advanced Technology Development Center - LLC OPERATOR-TSRPT, is the system operator in accordance with the Executive Order of the Government of the Russian Federation No. 620-r of April 3, 2019.

The Law sets that the data contained in the system for monitoring is the data with restricted access. The access is provided by the system operator in accordance with the Executive Order of the Government of the Russian Federation No. 1955 of December 31, 2019.

In particular, the following public information published on official web-site of the system for monitoring is available for internet users: on manufacturer, ingredients and expire date of goods, reports of violations.

The participants of the goods turnover are provided with the access to the public information and data on transactions with the goods made by these participants.

Besides that, the manufacturers registered in the system are provided with the access to data on turnover of goods produced by these manufacturers, in particular, data on proprietors and amount of goods.

In addition to public information, the Federal Authorities received the access to statistical information and data on participants of the goods turnover, goods and turnover.

The following goods are currently registered and monitored: tobacco products, fur goods, shoes, drugs, cameras (except film cameras), flashlights and flash lamps, tires and tyres, clothes and linen, perfumes and eau de toilette.

The pilot project on marking of wheel chairs for disabled people is in effect from September 01, 2019 to June 01, 2021. The pilot project on marking and monitoring of bicycles and bicycle frames is in effect from September 16, 2019 to May 31, 2020.

The turnover of unmarked goods will be forbidden since January 01, 2021. Unsold leftover stock must be marked by the participants till February 01, 2021.

According to the Article 15.12 of the Code of Administrative Offences of the Russian Federation, a fine from 5 to 10 thousand RUB is imposed for private entrepreneurs for production, transportation and sale of unmarked goods, from 50 to 300 thousand RUB – for legal persons. All unmarked goods are subject to confiscation.

Criminal liability in the form of imprisonment of up to 3 years and a fine of 80 thousand RUB is prescribed in case the sum of unmarked goods is more than 1,5 million RUB.