Financial analysis is the study of the main indicators of the financial condition and financial results of the organization in order to make management, investment and other decisions by stakeholders. Financial analysis is part of broader terms: analysis of financial and economic activity of the enterprise and economic analysis

The basis of financial analysis is the calculation of special indicators, often in the form of coefficients characterizing a particular aspect of financial and economic activity of the organization. Among the most popular financial ratios are the following:
1) the Coefficient of autonomy (the ratio of equity to total capital (assets) of the enterprise), the coefficient of financial dependence (the ratio of liabilities to assets).
2) Current ratio (ratio of current assets to short-term liabilities).
3) Quick ratio (ratio of liquid assets including cash, short-term financial investments, short-term accounts receivable to short-term liabilities).
4) return On equity (net profit to equity ratio)
5) Return on sales (the ratio of profit from sales (gross profit) to revenue), net profit margin (the ratio of net profit to revenue)