Abstract
In the article, the authors note that the main sources of capital formation are own funds. The authors examined in detail the movement of equity and borrowed capital. Factors have been established where the indicator of profitability of sales had a negative impact. The authors analyzed their own and borrowed capital using the method of coefficients. As a result, the financial independence ratio indicates that the organization will cover all liabilities at its own expense. The organization is financially independent of borrowed funds and it has enough own funds to finance current activities. A low value of the financial leverage ratio indicates a missed opportunity to increase the return on equity by attracting borrowed funds into its activities.
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