2-yj Im. Petrovskogo Tsukrovyj Zavod

Firm type:	Plc
EGRPOU:	00372090
Region:	Kirovogradska
Industry:	Production of food products and beverages (15.83.0)
Phone:	(05242) 3-47-20, 3-27-86
Address:	Lenina str., 44, Oleksandrivka village, Kirovogradska region, 27300
Director:	Obidin Mykola Illich
Chief accountant:	Gladka Svitlana Leonidivna
Web-site:

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2004-2006

2005-2007

2006-2008

2007-2009

in 000' UAH
	2004	Ri*	Rr*	Rg*	2005	%	Ri*	Rr*	Rg*	2006	%	Ri*	Rr*	Rg*
Balance sheet
Non-current assets
Fixed assets (acquisition cost)	31,520.50				33,960.80	+7.74%				37,247.60	+9.68%
Fixed assets (accumulated depreciation)	(21,767.10)				(22,638.50)	-4.00%				(24,815.90)	-9.62%
Other non-current assets	620.80				687.30	+10.71%				970.50	+41.20%
Total non-current assets	10,374.20	250	31	1,832	12,009.60	+15.76%	256	29	1,950	13,402.20	+11.60%	260	31	2,082
Current assets
Cash	11.60				248.80	+2,044.83%				41.80	-83.20%
Accounts receivable, net	273.10				3,239.80	+1,086.31%				4,393.40	+35.61%
Inventory	14,350.70				14,736.60	+2.69%				25,220.50	+71.14%
Other current assets	8,320.00				6,929.20	-16.72%				6,839.10	-1.30%
Deferred expenses	2.30				2.40	+4.35%				0.60	-75.00%
Total current assets	22,957.70	102	13	892	25,156.80	+9.58%	139	14	1,108	36,495.40	+45.07%	129	14	1,115
Total assets	33,331.90	160	20	1,276	37,166.40	+11.50%	191	20	1,489	49,897.60	+34.25%	178	20	1,506
Long-term liabilities
Long-term liabilities	(12,664.00)				(10,524.60)	+16.89%				(11,507.40)	-9.34%
Current liabilities
Provisions for future losses and payments	0.00				0.00	0.00%				0.00	0.00%
Current liabilities	(7,426.30)				(9,599.20)	-29.26%				(19,501.90)	-103.16%
Deferred income received	0.00				0.00	0.00%				0.00	0.00%
Total current liabilities	(7,426.30)				(9,599.20)	-29.26%				(19,501.90)	-103.16%
Net assets	13,241.60	172	24	1,475	17,042.60	+28.70%	163	21	1,476	18,888.30	+10.83%	167	22	1,575
Equity capital
Registered share capital (including unions)	10,190.00				10,190.00	0.00%				10,190.00	0.00%
Unpaid share capital	0.00				0.00	0.00%				0.00	0.00%
Redeemed capital	0.00				0.00	0.00%				0.00	0.00%
Additional paid in capital	0.00				0.00	0.00%				0.00	0.00%
Other reserves	4,642.70				4,642.70	0.00%				5,742.40	+23.69%
Capital reserve	700.00				700.00	0.00%				700.00	0.00%
Retained earnings	(2,291.10)				1,509.90	+165.90%				2,255.90	+49.41%
Total equity	13,241.60	172	24	1,475	17,042.60	+28.70%	163	21	1,476	18,888.30	+10.83%	167	22	1,575

	2004	Ri*	Rr*	Rg*	2005	%	Ri*	Rr*	Rg*	2006	%	Ri*	Rr*	Rg*
Income statement
Net revenue	27,019.20	249	20	1,265	48,913.10	+81.03%	175	19	1,016	68,639.30	+40.33%	147	14	929
Cost of goods (services) sold	(24,948.00)				(39,655.50)	-58.95%				(61,945.50)	-56.21%
Gross profit / (loss)	2,071.20	282	35	1,929	9,257.60	+346.97%	115	20	858	6,693.80	-27.69%	197	22	1,315
Other income / (expenses)	(2,258.90)				(990.60)	+56.15%				(2,567.00)	-159.14%
Earnings before interest, tax, depreciation and amortization (EBITDA)	(187.70)	719	199	7,704	8,267.00	+4,504.37%	86	9	666	4,126.80	-50.08%	153	21	1,220
Depreciation & amortization	(779.50)				(1,009.80)	-29.54%				(1,324.30)	-31.14%
Financial income	3.10				11.00	+254.84%				7.00	-36.36%
Financial expenses	(283.40)				(2,591.60)	-814.47%				(1,475.50)	+43.07%
Corporate tax charge	(287.30)				(821.40)	-185.90%				(579.60)	+29.44%
Net profit / (loss)	(1,534.80)	794	222	8,333	3,855.20	+351.19%	58	8	624	754.40	-80.43%	164	29	1,731

	2004	Ri*	Rr*	Rg*	2005	%	Ri*	Rr*	Rg*	2006	%	Ri*	Rr*	Rg*
Employees
Number of employees	450	107	11	706	452	+0.44%	164	16	1,003	437	-3.32%	166	18	1,039
Payroll expenses	2,258.70				3,023.20	+33.85%				4,966.50	+64.28%

	2004	Ri*	Rr*	Rg*	2005	%	Ri*	Rr*	Rg*	2006	%	Ri*	Rr*	Rg*
Indexes
Current ratio, % current assets / current liabilities	309.00%	118	57	2,106	262.00%	-15.21%	141	67	2,655	187.00%	-28.63%	215	87	3,407
Quick ratio, % (current assets - inventory) / current liabilities	116.00%	192	76	3,059	109.00%	-6.03%	208	86	3,553	58.00%	-46.79%	457	129	5,795
Cash ratio, % cash and cash equivalents / current liabilities	0.00%	829	219	6,912	3.00%	0.00%	293	111	5,220	0.00%	-100.00%	741	198	9,439
Receivables turnover, times annual gross sales / net accounts receivable	118.72	60	16	745	18.12	-84.74%	375	85	3,523	18.74	+3.42%	326	80	3,475
Average collection period, days net accounts receivable / (annual gross sales / 365)	3	785	196	7,486	20	+556.35%	515	137	5,471	19	-3.33%	523	124	5,147
Inventory turnover, times cost of goods sold / inventory	1.74	761	119	4,950	2.69	+54.60%	693	95	4,599	2.46	-8.55%	690	100	4,638
Inventory period, days inventory / (cost of goods sold / 365)	209	94	51	1,458	135	-35.40%	206	80	2,345	148	+9.56%	159	62	1,940
Debt ratio, % total debt / total assets	60.00%	346	68	2,430	54.00%	-10.00%	459	81	3,426	62.00%	+14.81%	391	66	3,061
Debt-to-equity ratio, % total debt / total equity	152.00%	270	52	1,880	118.00%	-22.37%	371	67	2,724	164.00%	+38.98%	303	47	2,347
Fixed assets share in total assets, % fixed assets / total assets	29.00%	694	178	6,274	30.00%	+3.45%	697	178	6,530	25.00%	-16.67%	704	165	6,385
Rate of fixed assets depreciation, % depreciation / fixed assets acquisition cost	69.00%	75	62	1,600	67.00%	-2.90%	101	64	2,069	67.00%	0.00%	97	71	2,077
Gross profit margin, % (net sales - cost of goods sold) / net sales	8.00%	522	137	5,676	19.00%	+137.50%	227	88	3,690	10.00%	-47.37%	533	133	5,558
Earnings before interest, tax, depreciation and amortization (EBITDA), % EBITDA / net sales	(1.00%)	663	162	6,622	17.00%	+1,800.00%	90	36	1,982	6.00%	-64.71%	329	94	4,252
Earnings before interest and tax (EBIT), % EBIT / net sales	(4.00%)	624	144	6,125	15.00%	+475.00%	50	24	1,221	4.00%	-73.33%	247	71	3,412
Earnings before tax (EBT), % EBT / net sales	(5.00%)	623	149	6,262	10.00%	+300.00%	73	31	1,571	2.00%	-80.00%	224	74	3,551
Net profit margin, % net profit / net sales	(6.00%)	642	153	6,339	8.00%	+233.33%	73	33	1,510	1.00%	-87.50%	243	86	3,675
Return on assets, % net profit / total assets at the beginning of the year	0.00%	321	84	7,494	11.57%	0.00%	78	17	1,160	2.03%	-82.45%	237	70	3,148
Return on equity, % net profit / equity at the beginning of the year	0.00%	321	202	7,494	29.11%	0.00%	99	23	1,111	4.43%	-84.80%	274	74	3,199
Net revenue per employee, 000'UAH net sales / number of employees	60.04	230	30	1,103	108.21	+80.23%	241	34	1,960	157.07	+45.15%	172	33	1,739
Average monthly pay, UAH gross payroll / number of employees	418.28	258	48	2,221	557.37	+33.25%	428	87	4,367	947.08	+69.92%	226	42	2,926

in 000' UAH
	2005	%	Ri*	Rr*	Rg*	2006	%	Ri*	Rr*	Rg*	2007	%	Ri*	Rr*	Rg*
Balance sheet
Non-current assets
Fixed assets (acquisition cost)	33,960.80	+7.74%				37,247.60	+9.68%				43,809.00	+17.62%
Fixed assets (accumulated depreciation)	(22,638.50)	-4.00%				(24,815.90)	-9.62%				(26,427.00)	-6.49%
Other non-current assets	687.30	+10.71%				970.50	+41.20%				1,320.00	+36.01%
Total non-current assets	12,009.60	+15.76%	256	29	1,950	13,402.20	+11.60%	260	31	2,082	18,702.00	+39.54%	222	26	1,904
Current assets
Cash	248.80	+2,044.83%				41.80	-83.20%				159.00	+280.38%
Accounts receivable, net	3,239.80	+1,086.31%				4,393.40	+35.61%				7,369.00	+67.73%
Inventory	14,736.60	+2.69%				25,220.50	+71.14%				14,027.00	-44.38%
Other current assets	6,929.20	-16.72%				6,839.10	-1.30%				5,076.00	-25.78%
Deferred expenses	2.40	+4.35%				0.60	-75.00%				6.00	+900.00%
Total current assets	25,156.80	+9.58%	139	14	1,108	36,495.40	+45.07%	129	14	1,115	26,637.00	-27.01%	185	20	1,682
Total assets	37,166.40	+11.50%	191	20	1,489	49,897.60	+34.25%	178	20	1,506	45,339.00	-9.14%	216	23	1,896
Long-term liabilities
Long-term liabilities	(10,524.60)	+16.89%				(11,507.40)	-9.34%				(17,397.00)	-51.18%
Current liabilities
Provisions for future losses and payments	0.00	0.00%				0.00	0.00%				0.00	0.00%
Current liabilities	(9,599.20)	-29.26%				(19,501.90)	-103.16%				(18,695.00)	+4.14%
Deferred income received	0.00	0.00%				0.00	0.00%				0.00	0.00%
Total current liabilities	(9,599.20)	-29.26%				(19,501.90)	-103.16%				(18,695.00)	+4.14%
Net assets	17,042.60	+28.70%	163	21	1,476	18,888.30	+10.83%	167	22	1,575	9,247.00	-51.04%	286	41	2,771
Equity capital
Registered share capital (including unions)	10,190.00	0.00%				10,190.00	0.00%				10,190.00	0.00%
Unpaid share capital	0.00	0.00%				0.00	0.00%				0.00	0.00%
Redeemed capital	0.00	0.00%				0.00	0.00%				0.00	0.00%
Additional paid in capital	0.00	0.00%				0.00	0.00%				0.00	0.00%
Other reserves	4,642.70	0.00%				5,742.40	+23.69%				5,728.00	-0.25%
Capital reserve	700.00	0.00%				700.00	0.00%				700.00	0.00%
Retained earnings	1,509.90	+165.90%				2,255.90	+49.41%				(7,371.00)	-426.74%
Total equity	17,042.60	+28.70%	163	21	1,476	18,888.30	+10.83%	167	22	1,575	9,247.00	-51.04%	286	41	2,771

	2005	%	Ri*	Rr*	Rg*	2006	%	Ri*	Rr*	Rg*	2007	%	Ri*	Rr*	Rg*
Income statement
Net revenue	48,913.10	+81.03%	175	19	1,016	68,639.30	+40.33%	147	14	929	44,283.00	-35.48%	243	24	1,538
Cost of goods (services) sold	(39,655.50)	-58.95%				(61,945.50)	-56.21%				(47,625.00)	+23.12%
Gross profit / (loss)	9,257.60	+346.97%	115	20	858	6,693.80	-27.69%	197	22	1,315	(3,342.00)	-149.93%	786	186	8,554
Other income / (expenses)	(990.60)	+56.15%				(2,567.00)	-159.14%				(2,500.00)	+2.61%
Earnings before interest, tax, depreciation and amortization (EBITDA)	8,267.00	+4,504.37%	86	9	666	4,126.80	-50.08%	153	21	1,220	(5,842.00)	-241.56%	782	186	8,489
Depreciation & amortization	(1,009.80)	-29.54%				(1,324.30)	-31.14%				(2,414.00)	-82.28%
Financial income	11.00	+254.84%				7.00	-36.36%				45.00	+542.86%
Financial expenses	(2,591.60)	-814.47%				(1,475.50)	+43.07%				(1,414.00)	+4.17%
Corporate tax charge	(821.40)	-185.90%				(579.60)	+29.44%				0.00	+100.00%
Net profit / (loss)	3,855.20	+351.19%	58	8	624	754.40	-80.43%	164	29	1,731	(9,625.00)	-1,375.85%	773	184	8,468

	2005	%	Ri*	Rr*	Rg*	2006	%	Ri*	Rr*	Rg*	2007	%	Ri*	Rr*	Rg*
Employees
Number of employees	452	+0.44%	164	16	1,003	437	-3.32%	166	18	1,039	437	0.00%	108	10	757
Payroll expenses	3,023.20	+33.85%				4,966.50	+64.28%				4,374.00	-11.93%

	2005	%	Ri*	Rr*	Rg*	2006	%	Ri*	Rr*	Rg*	2007	%	Ri*	Rr*	Rg*
Indexes
Current ratio, % current assets / current liabilities	262.00%	-15.21%	141	67	2,655	187.00%	-28.63%	215	87	3,407	142.00%	-24.06%	272	89	4,042
Quick ratio, % (current assets - inventory) / current liabilities	109.00%	-6.03%	208	86	3,553	58.00%	-46.79%	457	129	5,795	67.00%	+15.52%	364	107	5,035
Cash ratio, % cash and cash equivalents / current liabilities	3.00%	0.00%	293	111	5,220	0.00%	-100.00%	741	198	9,439	1.00%	0.00%	436	130	5,635
Receivables turnover, times annual gross sales / net accounts receivable	18.12	-84.74%	375	85	3,523	18.74	+3.42%	326	80	3,475	6.93	-63.02%	543	109	5,511
Average collection period, days net accounts receivable / (annual gross sales / 365)	20	+556.35%	515	137	5,471	19	-3.33%	523	124	5,147	52	+170.33%	222	59	2,211
Inventory turnover, times cost of goods sold / inventory	2.69	+54.60%	693	95	4,599	2.46	-8.55%	690	100	4,638	3.40	+38.21%	558	69	3,722
Inventory period, days inventory / (cost of goods sold / 365)	135	-35.40%	206	80	2,345	148	+9.56%	159	62	1,940	107	-27.66%	208	66	2,146
Debt ratio, % total debt / total assets	54.00%	-10.00%	459	81	3,426	62.00%	+14.81%	391	66	3,061	80.00%	+29.03%	237	41	1,961
Debt-to-equity ratio, % total debt / total equity	118.00%	-22.37%	371	67	2,724	164.00%	+38.98%	303	47	2,347	390.00%	+137.80%	158	24	1,333
Fixed assets share in total assets, % fixed assets / total assets	30.00%	+3.45%	697	178	6,530	25.00%	-16.67%	704	165	6,385	38.00%	+52.00%	465	117	4,096
Rate of fixed assets depreciation, % depreciation / fixed assets acquisition cost	67.00%	-2.90%	101	64	2,069	67.00%	0.00%	97	71	2,077	60.00%	-10.45%	180	75	2,688
Gross profit margin, % (net sales - cost of goods sold) / net sales	19.00%	+137.50%	227	88	3,690	10.00%	-47.37%	533	133	5,558	(8.00%)	-180.00%	764	174	7,978
Earnings before interest, tax, depreciation and amortization (EBITDA), % EBITDA / net sales	17.00%	+1,800.00%	90	36	1,982	6.00%	-64.71%	329	94	4,252	(13.00%)	-316.67%	726	165	7,591
Earnings before interest and tax (EBIT), % EBIT / net sales	15.00%	+475.00%	50	24	1,221	4.00%	-73.33%	247	71	3,412	(19.00%)	-575.00%	718	161	7,476
Earnings before tax (EBT), % EBT / net sales	10.00%	+300.00%	73	31	1,571	2.00%	-80.00%	224	74	3,551	(22.00%)	-1,200.00%	714	163	7,516
Net profit margin, % net profit / net sales	8.00%	+233.33%	73	33	1,510	1.00%	-87.50%	243	86	3,675	(22.00%)	-2,300.00%	714	163	7,506
Return on assets, % net profit / total assets at the beginning of the year	11.57%	0.00%	78	17	1,160	2.03%	-82.45%	237	70	3,148	(19.29%)	-1,050.32%	734	173	8,052
Return on equity, % net profit / equity at the beginning of the year	29.11%	0.00%	99	23	1,111	4.43%	-84.80%	274	74	3,199	(50.96%)	-1,251.18%	714	166	7,999
Net revenue per employee, 000'UAH net sales / number of employees	108.21	+80.23%	241	34	1,960	157.07	+45.15%	172	33	1,739	101.33	-35.49%	295	22	2,334
Average monthly pay, UAH gross payroll / number of employees	557.37	+33.25%	428	87	4,367	947.08	+69.92%	226	42	2,926	834.10	-11.93%	348	41	3,621

in 000' UAH
	2006	%	Ri*	Rr*	Rg*	2007	%	Ri*	Rr*	Rg*	2008	%	Ri*	Rr*	Rg*
Balance sheet
Non-current assets
Fixed assets (acquisition cost)	37,247.60	+9.68%				43,809.00	+17.62%				31,418.00	-28.28%
Fixed assets (accumulated depreciation)	(24,815.90)	-9.62%				(26,427.00)	-6.49%				(22,723.00)	+14.02%
Other non-current assets	970.50	+41.20%				1,320.00	+36.01%				1,483.00	+12.35%
Total non-current assets	13,402.20	+11.60%	260	31	2,082	18,702.00	+39.54%	222	26	1,904	10,178.00	-45.58%	343	49	2,853
Current assets
Cash	41.80	-83.20%				159.00	+280.38%				71.00	-55.35%
Accounts receivable, net	4,393.40	+35.61%				7,369.00	+67.73%				7,599.00	+3.12%
Inventory	25,220.50	+71.14%				14,027.00	-44.38%				2,709.00	-80.69%
Other current assets	6,839.10	-1.30%				5,076.00	-25.78%				3,070.00	-39.52%
Deferred expenses	0.60	-75.00%				6.00	+900.00%				5.00	-16.67%
Total current assets	36,495.40	+45.07%	129	14	1,115	26,637.00	-27.01%	185	20	1,682	13,454.00	-49.49%	304	44	2,614
Total assets	49,897.60	+34.25%	178	20	1,506	45,339.00	-9.14%	216	23	1,896	23,632.00	-47.88%	334	46	2,957
Long-term liabilities
Long-term liabilities	(11,507.40)	-9.34%				(17,397.00)	-51.18%				(16,611.00)	+4.52%
Current liabilities
Provisions for future losses and payments	0.00	0.00%				0.00	0.00%				0.00	0.00%
Current liabilities	(19,501.90)	-103.16%				(18,695.00)	+4.14%				(10,014.00)	+46.43%
Deferred income received	0.00	0.00%				0.00	0.00%				0.00	0.00%
Total current liabilities	(19,501.90)	-103.16%				(18,695.00)	+4.14%				(10,014.00)	+46.43%
Net assets	18,888.30	+10.83%	167	22	1,575	9,247.00	-51.04%	286	41	2,771	(2,993.00)	-132.37%	658	151	7,144
Equity capital
Registered share capital (including unions)	10,190.00	0.00%				10,190.00	0.00%				10,190.00	0.00%
Unpaid share capital	0.00	0.00%				0.00	0.00%				0.00	0.00%
Redeemed capital	0.00	0.00%				0.00	0.00%				0.00	0.00%
Additional paid in capital	0.00	0.00%				0.00	0.00%				0.00	0.00%
Other reserves	5,742.40	+23.69%				5,728.00	-0.25%				2,604.00	-54.54%
Capital reserve	700.00	0.00%				700.00	0.00%				700.00	0.00%
Retained earnings	2,255.90	+49.41%				(7,371.00)	-426.74%				(16,487.00)	-123.67%
Total equity	18,888.30	+10.83%	167	22	1,575	9,247.00	-51.04%	286	41	2,771	(2,993.00)	-132.37%	658	151	7,144

	2006	%	Ri*	Rr*	Rg*	2007	%	Ri*	Rr*	Rg*	2008	%	Ri*	Rr*	Rg*
Income statement
Net revenue	68,639.30	+40.33%	147	14	929	44,283.00	-35.48%	243	24	1,538	16,854.00	-61.94%	443	55	2,890
Cost of goods (services) sold	(61,945.50)	-56.21%				(47,625.00)	+23.12%				(16,212.00)	+65.96%
Gross profit / (loss)	6,693.80	-27.69%	197	22	1,315	(3,342.00)	-149.93%	786	186	8,554	642.00	+119.21%	517	88	4,594
Other income / (expenses)	(2,567.00)	-159.14%				(2,500.00)	+2.61%				(6,135.00)	-145.40%
Earnings before interest, tax, depreciation and amortization (EBITDA)	4,126.80	-50.08%	153	21	1,220	(5,842.00)	-241.56%	782	186	8,489	(5,493.00)	+5.97%	634	152	6,978
Depreciation & amortization	(1,324.30)	-31.14%				(2,414.00)	-82.28%				(1,917.00)	+20.59%
Financial income	7.00	-36.36%				45.00	+542.86%				7.00	-84.44%
Financial expenses	(1,475.50)	+43.07%				(1,414.00)	+4.17%				(1,647.00)	-16.48%
Corporate tax charge	(579.60)	+29.44%				0.00	+100.00%				0.00	0.00%
Net profit / (loss)	754.40	-80.43%	164	29	1,731	(9,625.00)	-1,375.85%	773	184	8,468	(9,050.00)	+5.97%	615	151	6,926

	2006	%	Ri*	Rr*	Rg*	2007	%	Ri*	Rr*	Rg*	2008	%	Ri*	Rr*	Rg*
Employees
Number of employees	437	-3.32%	166	18	1,039	437	0.00%	108	10	757	0	-100.00%	621	101	5,527
Payroll expenses	4,966.50	+64.28%				4,374.00	-11.93%				1,753.00	-59.92%

	2006	%	Ri*	Rr*	Rg*	2007	%	Ri*	Rr*	Rg*	2008	%	Ri*	Rr*	Rg*
Indexes
Current ratio, % current assets / current liabilities	187.00%	-28.63%	215	87	3,407	142.00%	-24.06%	272	89	4,042	134.00%	-5.63%	245	83	3,598
Quick ratio, % (current assets - inventory) / current liabilities	58.00%	-46.79%	457	129	5,795	67.00%	+15.52%	364	107	5,035	107.00%	+59.70%	188	60	2,972
Cash ratio, % cash and cash equivalents / current liabilities	0.00%	-100.00%	741	198	9,439	1.00%	0.00%	436	130	5,635	1.00%	0.00%	353	86	5,025
Receivables turnover, times annual gross sales / net accounts receivable	18.74	+3.42%	326	80	3,475	6.93	-63.02%	543	109	5,511	2.65	-61.76%	602	116	5,970
Average collection period, days net accounts receivable / (annual gross sales / 365)	19	-3.33%	523	124	5,147	52	+170.33%	222	59	2,211	137	+161.74%	76	28	770
Inventory turnover, times cost of goods sold / inventory	2.46	-8.55%	690	100	4,638	3.40	+38.21%	558	69	3,722	5.98	+75.88%	446	46	2,479
Inventory period, days inventory / (cost of goods sold / 365)	148	+9.56%	159	62	1,940	107	-27.66%	208	66	2,146	60	-43.27%	236	70	2,689
Debt ratio, % total debt / total assets	62.00%	+14.81%	391	66	3,061	80.00%	+29.03%	237	41	1,961	113.00%	+41.25%	63	11	502
Debt-to-equity ratio, % total debt / total equity	164.00%	+38.98%	303	47	2,347	390.00%	+137.80%	158	24	1,333	(890.00%)	-328.21%	668	150	7,293
Fixed assets share in total assets, % fixed assets / total assets	25.00%	-16.67%	704	165	6,385	38.00%	+52.00%	465	117	4,096	37.00%	-2.63%	405	80	3,464
Rate of fixed assets depreciation, % depreciation / fixed assets acquisition cost	67.00%	0.00%	97	71	2,077	60.00%	-10.45%	180	75	2,688	72.00%	+20.00%	43	27	993
Gross profit margin, % (net sales - cost of goods sold) / net sales	10.00%	-47.37%	533	133	5,558	(8.00%)	-180.00%	764	174	7,978	4.00%	+150.00%	566	121	5,708
Earnings before interest, tax, depreciation and amortization (EBITDA), % EBITDA / net sales	6.00%	-64.71%	329	94	4,252	(13.00%)	-316.67%	726	165	7,591	(33.00%)	-153.85%	662	141	6,845
Earnings before interest and tax (EBIT), % EBIT / net sales	4.00%	-73.33%	247	71	3,412	(19.00%)	-575.00%	718	161	7,476	(44.00%)	-131.58%	653	141	6,799
Earnings before tax (EBT), % EBT / net sales	2.00%	-80.00%	224	74	3,551	(22.00%)	-1,200.00%	714	163	7,516	(54.00%)	-145.45%	655	142	6,859
Net profit margin, % net profit / net sales	1.00%	-87.50%	243	86	3,675	(22.00%)	-2,300.00%	714	163	7,506	(54.00%)	-145.45%	654	143	6,854
Return on assets, % net profit / total assets at the beginning of the year	2.03%	-82.45%	237	70	3,148	(19.29%)	-1,050.32%	734	173	8,052	(19.96%)	-3.48%	614	142	6,683
Return on equity, % net profit / equity at the beginning of the year	4.43%	-84.80%	274	74	3,199	(50.96%)	-1,251.18%	714	166	7,999	(97.87%)	-92.06%	642	145	7,054
Net revenue per employee, 000'UAH net sales / number of employees	157.07	+45.15%	172	33	1,739	101.33	-35.49%	295	22	2,334	0.00	-100.00%	645	79	7,455
Average monthly pay, UAH gross payroll / number of employees	947.08	+69.92%	226	42	2,926	834.10	-11.93%	348	41	3,621	0.00	-100.00%	647	79	5,721

in 000' UAH
	2007	%	Ri*	Rr*	Rg*	2008	%	Ri*	Rr*	Rg*	2009	%	Ri*	Rr*	Rg*
Balance sheet
Non-current assets
Fixed assets (acquisition cost)	43,809.00	+17.62%				31,418.00	-28.28%				31,216.00	-0.64%
Fixed assets (accumulated depreciation)	(26,427.00)	-6.49%				(22,723.00)	+14.02%				(23,536.00)	-3.58%
Other non-current assets	1,320.00	+36.01%				1,483.00	+12.35%				1,461.00	-1.48%
Total non-current assets	18,702.00	+39.54%	222	26	1,904	10,178.00	-45.58%	343	49	2,853	9,141.00	-10.19%	211	31	1,778
Current assets
Cash	159.00	+280.38%				71.00	-55.35%				22.00	-69.01%
Accounts receivable, net	7,369.00	+67.73%				7,599.00	+3.12%				1,846.00	-75.71%
Inventory	14,027.00	-44.38%				2,709.00	-80.69%				1,466.00	-45.88%
Other current assets	5,076.00	-25.78%				3,070.00	-39.52%				395.00	-87.13%
Deferred expenses	6.00	+900.00%				5.00	-16.67%				2.00	-60.00%
Total current assets	26,637.00	-27.01%	185	20	1,682	13,454.00	-49.49%	304	44	2,614	3,731.00	-72.27%	284	50	2,367
Total assets	45,339.00	-9.14%	216	23	1,896	23,632.00	-47.88%	334	46	2,957	12,872.00	-45.53%	252	38	2,201
Long-term liabilities
Long-term liabilities	(17,397.00)	-51.18%				(16,611.00)	+4.52%				(6,787.00)	+59.14%
Current liabilities
Provisions for future losses and payments	0.00	0.00%				0.00	0.00%				0.00	0.00%
Current liabilities	(18,695.00)	+4.14%				(10,014.00)	+46.43%				(15,565.00)	-55.43%
Deferred income received	0.00	0.00%				0.00	0.00%				0.00	0.00%
Total current liabilities	(18,695.00)	+4.14%				(10,014.00)	+46.43%				(15,565.00)	-55.43%
Net assets	9,247.00	-51.04%	286	41	2,771	(2,993.00)	-132.37%	658	151	7,144	(9,480.00)	-216.74%	386	81	3,813
Equity capital
Registered share capital (including unions)	10,190.00	0.00%				10,190.00	0.00%				10,190.00	0.00%
Unpaid share capital	0.00	0.00%				0.00	0.00%				0.00	0.00%
Redeemed capital	0.00	0.00%				0.00	0.00%				0.00	0.00%
Additional paid in capital	0.00	0.00%				0.00	0.00%				0.00	0.00%
Other reserves	5,728.00	-0.25%				2,604.00	-54.54%				2,604.00	0.00%
Capital reserve	700.00	0.00%				700.00	0.00%				700.00	0.00%
Retained earnings	(7,371.00)	-426.74%				(16,487.00)	-123.67%				(22,974.00)	-39.35%
Total equity	9,247.00	-51.04%	286	41	2,771	(2,993.00)	-132.37%	658	151	7,144	(9,480.00)	-216.74%	386	81	3,813

	2007	%	Ri*	Rr*	Rg*	2008	%	Ri*	Rr*	Rg*	2009	%	Ri*	Rr*	Rg*
Income statement
Net revenue	44,283.00	-35.48%	243	24	1,538	16,854.00	-61.94%	443	55	2,890	7,017.00	-58.37%	301	44	2,033
Cost of goods (services) sold	(47,625.00)	+23.12%				(16,212.00)	+65.96%				(5,335.00)	+67.09%
Gross profit / (loss)	(3,342.00)	-149.93%	786	186	8,554	642.00	+119.21%	517	88	4,594	1,682.00	+161.99%	254	35	1,513
Other income / (expenses)	(2,500.00)	+2.61%				(6,135.00)	-145.40%				(5,822.00)	+5.10%
Earnings before interest, tax, depreciation and amortization (EBITDA)	(5,842.00)	-241.56%	782	186	8,489	(5,493.00)	+5.97%	634	152	6,978	(4,140.00)	+24.63%	385	82	3,685
Depreciation & amortization	(2,414.00)	-82.28%				(1,917.00)	+20.59%				(1,054.00)	+45.02%
Financial income	45.00	+542.86%				7.00	-84.44%				1.00	-85.71%
Financial expenses	(1,414.00)	+4.17%				(1,647.00)	-16.48%				(1,283.00)	+22.10%
Corporate tax charge	0.00	+100.00%				0.00	0.00%				0.00	0.00%
Net profit / (loss)	(9,625.00)	-1,375.85%	773	184	8,468	(9,050.00)	+5.97%	615	151	6,926	(6,476.00)	+28.44%	371	79	3,569

	2007	%	Ri*	Rr*	Rg*	2008	%	Ri*	Rr*	Rg*	2009	%	Ri*	Rr*	Rg*
Employees
Number of employees	437	0.00%	108	10	757	0	-100.00%	621	101	5,527	0	0.00%	367	63	3,580
Payroll expenses	4,374.00	-11.93%				1,753.00	-59.92%				1,590.00	-9.30%

	2007	%	Ri*	Rr*	Rg*	2008	%	Ri*	Rr*	Rg*	2009	%	Ri*	Rr*	Rg*
Indexes
Current ratio, % current assets / current liabilities	142.00%	-24.06%	272	89	4,042	134.00%	-5.63%	245	83	3,598	24.00%	-82.09%	382	84	3,708
Quick ratio, % (current assets - inventory) / current liabilities	67.00%	+15.52%	364	107	5,035	107.00%	+59.70%	188	60	2,972	15.00%	-85.98%	365	78	3,529
Cash ratio, % cash and cash equivalents / current liabilities	1.00%	0.00%	436	130	5,635	1.00%	0.00%	353	86	5,025	0.00%	-100.00%	310	78	2,726
Receivables turnover, times annual gross sales / net accounts receivable	6.93	-63.02%	543	109	5,511	2.65	-61.76%	602	116	5,970	4.56	+72.08%	293	47	2,533
Average collection period, days net accounts receivable / (annual gross sales / 365)	52	+170.33%	222	59	2,211	137	+161.74%	76	28	770	80	-41.94%	89	31	1,025
Inventory turnover, times cost of goods sold / inventory	3.40	+38.21%	558	69	3,722	5.98	+75.88%	446	46	2,479	3.64	-39.13%	288	35	1,583
Inventory period, days inventory / (cost of goods sold / 365)	107	-27.66%	208	66	2,146	60	-43.27%	236	70	2,689	100	+64.45%	96	37	1,369
Debt ratio, % total debt / total assets	80.00%	+29.03%	237	41	1,961	113.00%	+41.25%	63	11	502	174.00%	+53.98%	12	3	94
Debt-to-equity ratio, % total debt / total equity	390.00%	+137.80%	158	24	1,333	(890.00%)	-328.21%	668	150	7,293	(236.00%)	+73.48%	355	76	3,616
Fixed assets share in total assets, % fixed assets / total assets	38.00%	+52.00%	465	117	4,096	37.00%	-2.63%	405	80	3,464	60.00%	+62.16%	93	19	984
Rate of fixed assets depreciation, % depreciation / fixed assets acquisition cost	60.00%	-10.45%	180	75	2,688	72.00%	+20.00%	43	27	993	75.00%	+4.17%	29	15	513
Gross profit margin, % (net sales - cost of goods sold) / net sales	(8.00%)	-180.00%	764	174	7,978	4.00%	+150.00%	566	121	5,708	24.00%	+500.00%	86	20	1,045
Earnings before interest, tax, depreciation and amortization (EBITDA), % EBITDA / net sales	(13.00%)	-316.67%	726	165	7,591	(33.00%)	-153.85%	662	141	6,845	(59.00%)	-78.79%	383	79	3,654
Earnings before interest and tax (EBIT), % EBIT / net sales	(19.00%)	-575.00%	718	161	7,476	(44.00%)	-131.58%	653	141	6,799	(74.00%)	-68.18%	383	79	3,632
Earnings before tax (EBT), % EBT / net sales	(22.00%)	-1,200.00%	714	163	7,516	(54.00%)	-145.45%	655	142	6,859	(92.00%)	-70.37%	382	79	3,657
Net profit margin, % net profit / net sales	(22.00%)	-2,300.00%	714	163	7,506	(54.00%)	-145.45%	654	143	6,854	(92.00%)	-70.37%	382	79	3,655
Return on assets, % net profit / total assets at the beginning of the year	(19.29%)	-1,050.32%	734	173	8,052	(19.96%)	-3.48%	614	142	6,683	(27.40%)	-37.29%	382	83	3,750
Return on equity, % net profit / equity at the beginning of the year	(50.96%)	-1,251.18%	714	166	7,999	(97.87%)	-92.06%	642	145	7,054	216.37%	+321.08%	10	2	92
Net revenue per employee, 000'UAH net sales / number of employees	101.33	-35.49%	295	22	2,334	0.00	-100.00%	645	79	7,455	0.00	0.00%	402	62	2,965
Average monthly pay, UAH gross payroll / number of employees	834.10	-11.93%	348	41	3,621	0.00	-100.00%	647	79	5,721	0.00	0.00%	402	62	3,557

*Ri - Position in industry;

*Rr - Position in region;

*Rg - Position in general rating;

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