The article is devoted to the theoretical study of the influence of fractures on the static electrical conductivity of coal in order to develop and justify the non-destructive method for determining the fracturing of coal and other rocks that conduct electric current. The inability of the effective medium model to describe the behavior of fractures in rocks on a macroscopic scale and the complexity of experimental observations due to the low electrical conductivity of coal necessitates an additional theoretical study. In this paper, an approach is proposed that uses a hydrodynamic analogy between an electric current flowing around fractures and the motion of an ideal incompressible fluid in a potential flow around solids proposed earlier in our previous studies. The problem is reduced to solving a boundary value problem by the Cauchy-type integral method using the Sokhotsky-Plemel formulas. Integral dependences of the relative additional electrical resistance on the fracturing coefficient of the coal sample for an arbitrary ratio between the dimensions of coal sample and dimensions of fractures are found. The dependences of the additional electrical resistance on the fracturing coefficient of the coal sample were numerical calculated. Based on these calculations, the influence of the shape of cracks and the dimensions of a coal sample on the additional electrical resistance caused by fractures was analyzed. The nonlinear behavior of the dependence of the relative change in the additional electrical resistance of coal on the coefficient of fracturing and the thickness of the sample was established. It is shown that with an increase in the fracture coefficient, the growth of the electrical resistance of the sample occurs according to the root law, and further - according to the power law. An inverse relationship was established between the gaping of fractures and the electrical resistance of a coal sample. The results obtained can be used as a noninvasive method for determining the fracturing coefficient not only for coal, but also for other rocks that conduct electric current. Keywords: electrical resistance, coal sample, gas-filled cracks, hydrodynamic analogy, fracturing coefficient.