FinScore index of a community's business sector is a financial stability score developed by YouControl's analytics department, derived from 20 financial indicators. These metrics collectively evaluate a company's liquidity, solvency, profitability, and business activity compared to its competitors. The FinScore index ranges from 1 (minimal financial stability) to 4 (maximum financial stability), depending on the company's financial indicators. More details are available in the methodology.

Community score (median)

National average score (median)

Liquidity

Current Ratio

205.96%

195.44%

186.08%

245.92%

359.27%

Current Ratio assesses a business's ability to cover short-term liabilities with its current assets. It is an essential measure of whether a company can meet short-term creditor demands using available resources. The recommended value is over 100%

Community score (median)

National average score (median)

Cash Ratio

2.42%

6.83%

2.48%

28.83%

28.70%

Cash Ratio evaluates how quickly a business can fulfill its current liabilities using the most liquid assets, such as cash or cash equivalents. This ratio is a key measure of financial sustainability. The recommended value is over 20%.

Community score (median)

National average score (median)

Solvency

Net Debt / EBITDA

1.26

1.60

3.13

1.55

1.26

Net Debt / EBITDA indicates the capacity of local businesses to repay long-term debts. The higher the ratio, the greater the financial leverage and the risk of default on obligations.

Community score (median)

National average score (median)

Profitability

ROA - Return on assets

16.96%

15.59%

5.53%

14.62%

19.86%

Return on assets quantifies the efficiency of a company in using its assets to generate profits. Negative ROA values signal financial losses.

Community score (median)

National average score (median)

ROE - Return on Equity

32.36%

53.11%

32.27%

45.78%

32.37%

Return on Equity measures how profitable a company is for its owners or investors, indicating the ability to generate profit from invested capital. Negative ROE indicates losses. This ratio is not calculated if equity is negative.

Community score (median)

National average score (median)

NPM - Net Profit Margin

21.40%

19.67%

8.10%

15%

12.78%

Net Profit Margin reflects the percentage of net profit derived from total company revenues. This metric is crucial for evaluating cost management efficiency and overall profitability. A higher net profit margin indicates a more effective sales conversion into actual profit. Negative margins point to operational losses.

Community score (median)

National average score (median)

Business activity

Total Assets Turnover

1.19

1.35

0.89

0.88

0.79

Total Asset Turnover is a key indicator of business activity, measuring how effectively a company uses its total assets to generate products or services.

Community score (median)

National average score (median)

Working Capital Turnover

5.06

2.76

2.45

2.69

1.86

Working Capital Turnover assesses how efficiently a business deploys its working capital to produce profit. Working capital, defined as the difference between current assets and current liabilities, can have optimal ranges depending on the industry.

Community score (median)

National average score (median)

Public funds expenditure by community managers

0900 Education

149 474

+5.5%

0920 General secondary education

107 681

+4.5%

0921 General secondary education institutions

107 681

+4.5%

0910 Pre-school education

17 777

+3.2%

0990 Other institutions and activities in education

11 099

+9.3%

0940 Professional pre-higher and higher education

8 701

+19.7%

0941 Professional pre-higher education institutions

8 701

+19.7%

0960 Out-of-school education and extracurricular activities with children

4 216

+6.8%

0100 General state functions

82 559

+41.4%

0110 Higher bodies of state authorities, local government and local self-government, financial and foreign policy activities

68 558

+33.2%

0111 Higher bodies of state authorities, local government and local self-government

65 159

+34.8%

0112 Financial and fiscal activities

3 399

+8.4%

0180 Intergovernmental transfers

12 664

+538.0%

0130 Other general functions of state administration

1 337

-72.7%

0133 Other activities in state administration

1 337

-72.7%

Transactions without a specified KFKVK code

14 666

+293.5%

0800 Spiritual and physical growth

13 185

+9.2%

0820 Culture and art

10 429

+10.3%

0828 Club facilities

8 065

+12.8%

0824 Libraries, museums and exhibitions

2 364

+2.5%

0810 Physical culture and sports

2 756

+5.4%

1000 Social protection and social security

11 849

+12.6%

1020 Social protection of pensioners

6 417

+5.4%

1090 Other activities in social protection

2 172

+43.8%

1070 Social protection of other categories of the population

1 326

+6.0%

1040 Social protection of families, children and youth

1 096

+11.3%

1010 Social protection in case of disability

838

+21.4%

0600 Housing and utilities sector

7 374

+20.3%

0620 Utilities services

7 374

+20.3%

0700 Healthcare

6 945

-10.4%

0730 Hospitals and sanatoriums and health resorts

4 750

-20.4%

0731 General hospitals

4 750

-20.4%

0760 Other activities in the healthcare sector

1 718

+88.8%

0763 Other institutions and activities in the healthcare sector

1 718

+88.8%

0720 Polyclinics and outpatient clinics, ambulance and emergency care

477

-45.5%

0726 Primary healthcare centres

477

-45.5%

0400 Economic activity

5 600

+42.1%

0490 Other economic activities

3 968

+397.2%

0450 Transport

1 135

-13.9%

0456 Road management

1 135

-13.9%

0420 Agriculture, forestry, hunting and fishing

397

-22.8%

0421 Agriculture

397

-22.8%

0440 Other industries and construction

100

-92.4%

0443 Construction

100

-92.4%

0300 Public order, security and judiciary

1 756

+39.0%

0320 Fire fighting and rescue

1 719

+45.4%

0380 Other activities in public order, security and judiciary

-54.3%

2000 Current expenses

269 547

+14.6%

2100 Labour remuneration and charge on payroll

199 225

+13.3%

2110 Labour remuneration

165 160

+13.8%

2111 Salary

165 160

+13.8%

2120 Accruals for labour remuneration

34 065

+11.2%

2200 Consumption of goods and services

50 734

+26.4%

2270 Payment for utilities and energy carriers

16 803

+28.3%

2273 Payment for electricity

8 426

+59.8%

2275 Payment for other energy carriers and utilities

6 260

+0.0%

2274 Payment for natural gas

1 480

+37.8%

2272 Payment for water supply and sewerage

583

+29.6%

2271 Payment for heat supply

+20%

2210 Items, materials, equipment and inventory

10 312

+25.4%

2280 Research and development, separate measures for implementation of the state (regional) programs

9 102

+21.9%

2282 Individual measures for implementation of the state (regional) programs, not classified as development measures

8 974

+20.4%

2281 Research and development, separate development measures for implementation of the state (regional) programs

128

+753.3%

2240 Payment for services (excluding utilities)

8 066

+32.8%

2230 Food products

6 051

+17.5%

2250 Business travel expenses

379

+576.8%

2220 Medicines and dressing materials

-63.2%

2600 Current transfers

15 713

+25.7%

2610 Subsidies and current transfers to enterprises (institutions, organisations)

14 839

+20.0%

2620 Current transfers to other levels of government

874

+572.3%

2700 Social security

3 386

+34.0%

2730 Other payments to the population

3 386

+34.0%

2800 Other current expenses

489

-88.6%

3000 Capital expenditures

21 764

+147.0%

3200 Capital transfers

14 429

+229.4%

3220 Capital transfers to other levels of government

11 791

+535.3%

3210 Capital transfers to enterprises (institutions, organisations)

2 638

+4.5%

3100 Acquisition of fixed assets

7 335

+65.6%

3130 Capital repair

3 223

+513.9%

3132 Capital repair of other objects

3 223

+513.9%

3110 Purchase of equipment and items of long-term use

3 172

+22.2%

3120 Capital construction (purchase)

603

-53.9%

3122 Capital construction (purchase) of other objects

603

-53.9%

3140 Reconstruction and restoration

337

new

3142 Reconstruction and restoration of other objects

337

new

Transactions without a specified KEKV code

2 097

+52.2%

1000 Education

149 472

+5.5%

1030 Provision of general secondary education at the expense of the educational subvention

67 018

+0.9%

1031 Provision of general secondary education by general secondary education institutions at the expense of the educational subvention

67 018

+0.9%

0611031 Body on Education and Science

67 018

+0.9%

1020 Provision of general secondary education at the expense of the local budget

40 663

+12.2%

1021 Provision of general secondary education by general secondary education institutions at the expense of the local budget

40 663

+12.2%

0611021 Body on Education and Science

40 663

+12.2%

1010 Provision of preschool education

17 777

+3.2%

0611010 Body on Education and Science

17 777

+3.2%

1100 Training of personnel by professional higher education institutions

8 700

+19.7%

1101 Training of personnel by higher education institutions at the expense of the local budget

8 195

+21.5%

0611101 Body on Education and Science

8 195

+21.5%

1102 Training of personnel by higher education institutions at the expense of educational subvention

505

-3.8%

0611102 Body on Education and Science

505

-3.8%

1140 Other programmes, institutions and activities in the field of education

8 383

+29.9%

1141 Support of other institutions in the field of education

8 128

+28.2%

0611141 Body on Education and Science

8 128

+28.2%

1142 Other programmes and activities in the field of education

255

+123.7%

0611142 Body on Education and Science

255

+123.7%

1080 Provision of specialised education by art schools

3 242

+7.2%

0611080 Body on Education and Science

3 242

+7.2%

1150 Support of inclusive resource centres

1 229

+2.3%

1152 Support of inclusive resource centres at the expense of the educational subvention

1 141

+0.9%

0611152 Body on Education and Science

1 141

+0.9%

1151 Support of inclusive resource centres at the expense of the local budget

+25.7%

0611151 Body on Education and Science

+25.7%

1160 Support of professional development centres for teachers

1 200

+2.7%

0611160 Body on Education and Science

1 200

+2.7%

1070 Provision of out-of-school education by out-of-school education institutions, out-of-school activities with children

974

+5.1%

0611070 Body on Education and Science

974

+5.1%

1200 Provision of education at the expense of a subvention from the state budget to local budgets for the provision of state support to persons with special educational needs

286

-22.5%

0611200 Body on Education and Science

286

-22.5%

0100 State Administration

66 496

+24.9%

0150 Organisational, informational, analytical, logistical and technical support of the regional council, district council, city district council (if established), city, town and village councils

48 465

+37.2%

0110150 Office (Secretariat) of the local council (Verkhovna Rada of the Autonomous Republic of Crimea, regional, Kyiv and Sevastopol city councils, district councils, and councils of cities of republican and district significance of the Autonomous Republic of Crimea, city, settlement, village councils, district councils in cities)

48 465

+37.2%

0160 Management and administration in the relevant field in cities (Kyiv), towns, villages, and territorial communities

16 694

+28.1%

3710160 Body on Finance

7 031

+31.5%

1210160 Body on Housing and Communal Services

5 773

+28.6%

0610160 Body on Education and Science

2 373

+11.1%

0910160 Body for Children

1 517

+43.0%

0180 Other activities in public administration

1 337

-72.7%

0110180 Office (Secretariat) of the local council (Verkhovna Rada of the Autonomous Republic of Crimea, regional, Kyiv and Sevastopol city councils, district councils, and councils of cities of republican and district significance of the Autonomous Republic of Crimea, city, settlement, village councils, district councils in cities)

1 337

-25.7%

Transactions without a specified KFKVK code

14 666

+293.5%

9000 Intergovernmental transfers

12 664

+538.0%

9700 Subventions from the local budget to other local budgets for the implementation of programmes and measures at the expense of local budgets

12 102

+517.1%

9750 Subvention from the local budget for co-financing of investment projects

9 038

new

3719750 Body on Finance

9 038

new

9770 Other subventions from the local budget

3 064

+56.2%

3719770 Body on Finance

3 064

+56.2%

9800 Subvention from the local budget to the state budget for the implementation of programmes of social and economic development of regions

562

+2 241.7%

3719800 Body on Finance

562

+2 241.7%

3000 Social protection and social security

11 848

+12.6%

3100 Provision of social and rehabilitation services to elderly citizens, persons with disabilities, and children with disabilities in social service institutions

6 417

+5.4%

3104 Provision of social services at the place of residence of citizens who are unable to provide self-care due to old age, illness, or disability

6 417

+5.4%

0113104 Office (Secretariat) of the local council (Verkhovna Rada of the Autonomous Republic of Crimea, regional, Kyiv and Sevastopol city councils, district councils, and councils of cities of republican and district significance of the Autonomous Republic of Crimea, city, settlement, village councils, district councils in cities)

6 417

+5.4%

3240 Other institutions and measures

2 172

+43.8%

3242 Other measures of social protection and social security

2 172

+43.8%

0113242 Office (Secretariat) of the local council (Verkhovna Rada of the Autonomous Republic of Crimea, regional, Kyiv and Sevastopol city councils, district councils, and councils of cities of republican and district significance of the Autonomous Republic of Crimea, city, settlement, village councils, district councils in cities)

2 172

+43.8%

3230 Expenditures related to the provision of support to internally displaced and/or evacuated persons due to the imposition of martial law

1 065

+1.9%

0613230 Body on Education and Science

902

+12.8%

0113230 Office (Secretariat) of the local council (Verkhovna Rada of the Autonomous Republic of Crimea, regional, Kyiv and Sevastopol city councils, district councils, and councils of cities of republican and district significance of the Autonomous Republic of Crimea, city, settlement, village councils, district councils in cities)

163

-33.5%

3120 Implementation of social work with vulnerable categories of the population

972

+8.2%

3121 Maintenance and support of social service centres

972

+8.2%

0113121 Office (Secretariat) of the local council (Verkhovna Rada of the Autonomous Republic of Crimea, regional, Kyiv and Sevastopol city councils, district councils, and councils of cities of republican and district significance of the Autonomous Republic of Crimea, city, settlement, village councils, district councils in cities)

972

+8.2%

3160 Provision of social guarantees to individuals providing social services to older people, persons with disabilities, children with disabilities, and those unable to self-service and require external assistance

838

+21.4%

0113160 Office (Secretariat) of the local council (Verkhovna Rada of the Autonomous Republic of Crimea, regional, Kyiv and Sevastopol city councils, district councils, and councils of cities of republican and district significance of the Autonomous Republic of Crimea, city, settlement, village councils, district councils in cities)

838

+21.4%

3030 Provision of benefits for communication services, other benefits provided by law to certain categories of citizens and compensation for preferential travel for certain categories of citizens

171

+18.8%

3033 Compensation payments for preferential travel by road transport to certain categories of citizens

160

+24.0%

0113033 Office (Secretariat) of the local council (Verkhovna Rada of the Autonomous Republic of Crimea, regional, Kyiv and Sevastopol city councils, district councils, and councils of cities of republican and district significance of the Autonomous Republic of Crimea, city, settlement, village councils, district councils in cities)

160

+24.0%

3032 Provision of benefits to certain categories of citizens for payment for communication services

-40%

0113032 Office (Secretariat) of the local council (Verkhovna Rada of the Autonomous Republic of Crimea, regional, Kyiv and Sevastopol city councils, district councils, and councils of cities of republican and district significance of the Autonomous Republic of Crimea, city, settlement, village councils, district councils in cities)

-40%

3035 Compensation payments for preferential travel by railway transport for certain categories of citizens

0113035 Office (Secretariat) of the local council (Verkhovna Rada of the Autonomous Republic of Crimea, regional, Kyiv and Sevastopol city councils, district councils, and councils of cities of republican and district significance of the Autonomous Republic of Crimea, city, settlement, village councils, district councils in cities)

3110 Institutions and measures for children and their social protection

123

+44.7%

3112 State policy measures for children and their social protection

123

+44.7%

0913112 Body for Children

+54.1%

0113112 Office (Secretariat) of the local council (Verkhovna Rada of the Autonomous Republic of Crimea, regional, Kyiv and Sevastopol city councils, district councils, and councils of cities of republican and district significance of the Autonomous Republic of Crimea, city, settlement, village councils, district councils in cities)

+20.8%

3050 Preferential medical care for people affected by the Chornobyl disaster

+47.5%

0113050 Office (Secretariat) of the local council (Verkhovna Rada of the Autonomous Republic of Crimea, regional, Kyiv and Sevastopol city councils, district councils, and councils of cities of republican and district significance of the Autonomous Republic of Crimea, city, settlement, village councils, district councils in cities)

+47.5%

4000 Culture and Arts

10 429

+10.3%

4060 Support of palaces and houses of culture, clubs, recreation centres and other club establishments

8 065

+12.8%

0114060 Office (Secretariat) of the local council (Verkhovna Rada of the Autonomous Republic of Crimea, regional, Kyiv and Sevastopol city councils, district councils, and councils of cities of republican and district significance of the Autonomous Republic of Crimea, city, settlement, village councils, district councils in cities)

8 065

+12.8%

4030 Support of libraries

2 364

+2.5%

0114030 Office (Secretariat) of the local council (Verkhovna Rada of the Autonomous Republic of Crimea, regional, Kyiv and Sevastopol city councils, district councils, and councils of cities of republican and district significance of the Autonomous Republic of Crimea, city, settlement, village councils, district councils in cities)

2 364

+2.5%

6000 Housing and communal services

7 374

+20.3%

6020 Ensuring the functioning of enterprises, institutions and organisations that produce, perform and/or provide housing and communal services

4 969

+10.6%

1216020 Body on Housing and Communal Services

4 969

+10.6%

6030 Organisation of improvement of settlements

2 405

+47.2%

1216030 Body on Housing and Communal Services

2 390

+46.3%

0116030 Office (Secretariat) of the local council (Verkhovna Rada of the Autonomous Republic of Crimea, regional, Kyiv and Sevastopol city councils, district councils, and councils of cities of republican and district significance of the Autonomous Republic of Crimea, city, settlement, village councils, district councils in cities)

new

2000 Healthcare

6 945

-10.4%

2010 Multidisciplinary inpatient medical care for the population

4 750

-20.4%

0112010 Office (Secretariat) of the local council (Verkhovna Rada of the Autonomous Republic of Crimea, regional, Kyiv and Sevastopol city councils, district councils, and councils of cities of republican and district significance of the Autonomous Republic of Crimea, city, settlement, village councils, district councils in cities)

4 750

-20.4%

2150 Other healthcare programmes, institutions and measures

1 086

+170.1%

2152 Other programmes and measures in the healthcare sector

1 086

+170.1%

0112152 Office (Secretariat) of the local council (Verkhovna Rada of the Autonomous Republic of Crimea, regional, Kyiv and Sevastopol city councils, district councils, and councils of cities of republican and district significance of the Autonomous Republic of Crimea, city, settlement, village councils, district councils in cities)

1 086

+170.1%

2140 Programmes and centralised measures in healthcare

632

+24.4%

2145 Centralised measures for the treatment of cancer patients

487

+25.5%

0112145 Office (Secretariat) of the local council (Verkhovna Rada of the Autonomous Republic of Crimea, regional, Kyiv and Sevastopol city councils, district councils, and councils of cities of republican and district significance of the Autonomous Republic of Crimea, city, settlement, village councils, district councils in cities)

487

+25.5%

2142 Programmes and centralised measures to combat tuberculosis

+21.4%

0112142 Office (Secretariat) of the local council (Verkhovna Rada of the Autonomous Republic of Crimea, regional, Kyiv and Sevastopol city councils, district councils, and councils of cities of republican and district significance of the Autonomous Republic of Crimea, city, settlement, village councils, district councils in cities)

+21.4%

2143 Programmes and centralised measures for HIV/AIDS prevention

+20%

0112143 Office (Secretariat) of the local council (Verkhovna Rada of the Autonomous Republic of Crimea, regional, Kyiv and Sevastopol city councils, district councils, and councils of cities of republican and district significance of the Autonomous Republic of Crimea, city, settlement, village councils, district councils in cities)

+20%

2110 Primary medical care for the population

477

-45.5%

2111 Primary medical care for the population provided by primary healthcare centres

477

-45.5%

0112111 Office (Secretariat) of the local council (Verkhovna Rada of the Autonomous Republic of Crimea, regional, Kyiv and Sevastopol city councils, district councils, and councils of cities of republican and district significance of the Autonomous Republic of Crimea, city, settlement, village councils, district councils in cities)

477

-45.5%

7000 Economic activity

5 600

+42.1%

7600 Other programmes and measures related to economic activity

3 968

+396.6%

7670 Contributions to the authorised capital of business entities

2 514

new

1217670 Body on Housing and Communal Services

2 514

new

7690 Other economic activities

1 406

+86.7%

7693 Other measures related to economic activity

1 264

+101.9%

7691 Implementation of measures at the expense of trust funds established by the Verkhovna Rada of the Autonomous Republic of Crimea, local governments and local executive authorities and funds established by the Verkhovna Rada of the Autonomous Republic of Crimea, local governments and local executive authorities

142

+11.8%

7680 Membership fees to associations of local self-government bodies

+4.3%

0117680 Office (Secretariat) of the local council (Verkhovna Rada of the Autonomous Republic of Crimea, regional, Kyiv and Sevastopol city councils, district councils, and councils of cities of republican and district significance of the Autonomous Republic of Crimea, city, settlement, village councils, district councils in cities)

+4.3%

7400 Transport and transport infrastructure, road infrastructure

1 135

-13.9%

7460 Maintenance and development of motorways and road infrastructure

1 135

-13.9%

7461 Maintenance and development of roads and road infrastructure at the expense of the local budget

1 135

-13.9%

7100 Agriculture, forestry, fishing and hunting

397

-22.8%

7130 Implementation of land management activities

357

-19.4%

0117130 Office (Secretariat) of the local council (Verkhovna Rada of the Autonomous Republic of Crimea, regional, Kyiv and Sevastopol city councils, district councils, and councils of cities of republican and district significance of the Autonomous Republic of Crimea, city, settlement, village councils, district councils in cities)

357

-19.4%

7110 Implementation of programmes in the agriculture sector

-43.7%

0117110 Office (Secretariat) of the local council (Verkhovna Rada of the Autonomous Republic of Crimea, regional, Kyiv and Sevastopol city councils, district councils, and councils of cities of republican and district significance of the Autonomous Republic of Crimea, city, settlement, village councils, district councils in cities)

-43.7%

7300 Construction and regional development

100

-92.4%

7351 Development of comprehensive plans for the spatial development of territorial communities

100

new

0117351 Office (Secretariat) of the local council (Verkhovna Rada of the Autonomous Republic of Crimea, regional, Kyiv and Sevastopol city councils, district councils, and councils of cities of republican and district significance of the Autonomous Republic of Crimea, city, settlement, village councils, district councils in cities)

100

new

3500000 Ministry of Finance of Ukraine

3 399

+8.4%

3504000 State Treasury Service of Ukraine

3 399

+8.4%

3504010 Management and administration in the treasury services area

3 399

+8.4%

5000 Physical culture and sports

2 755

+5.4%

5030 Development of children's and youth sports and reserve sports

2 584

+1.5%

5031 Maintenance and training of municipal children's and youth sports schools

2 584

+1.5%

0115031 Office (Secretariat) of the local council (Verkhovna Rada of the Autonomous Republic of Crimea, regional, Kyiv and Sevastopol city councils, district councils, and councils of cities of republican and district significance of the Autonomous Republic of Crimea, city, settlement, village councils, district councils in cities)

2 584

+1.5%

5040 Support and development of sports infrastructure

105

new

5049 Implementation of certain measures to implement the social project "Active Parks - Locations of Healthy Ukraine"

105

new

0115049 Office (Secretariat) of the local council (Verkhovna Rada of the Autonomous Republic of Crimea, regional, Kyiv and Sevastopol city councils, district councils, and councils of cities of republican and district significance of the Autonomous Republic of Crimea, city, settlement, village councils, district councils in cities)

105

new

5010 Conducting sports activities in the region

-2.9%

5011 Conducting training camps and competitions in Olympic sports

-2.9%

0115011 Office (Secretariat) of the local council (Verkhovna Rada of the Autonomous Republic of Crimea, regional, Kyiv and Sevastopol city councils, district councils, and councils of cities of republican and district significance of the Autonomous Republic of Crimea, city, settlement, village councils, district councils in cities)

-2.9%

8000 Other activities

1 756

+38.9%

8100 Protection of the population and territories from emergencies

1 719

+45.4%

8130 Support of activities of local and voluntary fire protection

1 533

+31.3%

1218130 Body on Housing and Communal Services

1 533

+106.3%

8110 Measures to prevent and eliminate emergencies and the consequences of natural disasters

186

+1 228.6%

3718110 Body on Finance

180

new

0118110 Office (Secretariat) of the local council (Verkhovna Rada of the Autonomous Republic of Crimea, regional, Kyiv and Sevastopol city councils, district councils, and councils of cities of republican and district significance of the Autonomous Republic of Crimea, city, settlement, village councils, district councils in cities)

-57.1%

8200 Public order and security

-54.3%

8230 Other public order and security measures

-48.6%

0118230 Office (Secretariat) of the local council (Verkhovna Rada of the Autonomous Republic of Crimea, regional, Kyiv and Sevastopol city councils, district councils, and councils of cities of republican and district significance of the Autonomous Republic of Crimea, city, settlement, village councils, district councils in cities)

-48.6%

0900 Education

141 645

0920 General secondary education

103 046

0921 General secondary education institutions

103 046

0910 Pre-school education

17 227

0990 Other institutions and activities in education

10 154

0940 Professional pre-higher and higher education

7 269

0941 Professional pre-higher education institutions

7 269

0960 Out-of-school education and extracurricular activities with children

3 949

0100 General state functions

58 379

0110 Higher bodies of state authorities, local government and local self-government, financial and foreign policy activities

51 488

0111 Higher bodies of state authorities, local government and local self-government

48 352

0112 Financial and fiscal activities

3 136

0130 Other general functions of state administration

4 906

0133 Other activities in state administration

4 906

0180 Intergovernmental transfers

1 985

0800 Spiritual and physical growth

12 074

0820 Culture and art

9 459

0828 Club facilities

7 152

0824 Libraries, museums and exhibitions

2 307

0810 Physical culture and sports

2 615

1000 Social protection and social security

10 525

1020 Social protection of pensioners

6 089

1090 Other activities in social protection

1 510

1070 Social protection of other categories of the population

1 251

1040 Social protection of families, children and youth

985

1010 Social protection in case of disability

690

0700 Healthcare

7 749

0730 Hospitals and sanatoriums and health resorts

5 964

0731 General hospitals

5 964

0760 Other activities in the healthcare sector

910

0763 Other institutions and activities in the healthcare sector

910

0720 Polyclinics and outpatient clinics, ambulance and emergency care

875

0726 Primary healthcare centres

875

0600 Housing and utilities sector

6 128

0620 Utilities services

6 128

0400 Economic activity

3 940

0450 Transport

1 319

0456 Road management

1 319

0440 Other industries and construction

1 309

0443 Construction

1 309

0490 Other economic activities

798

0420 Agriculture, forestry, hunting and fishing

514

0421 Agriculture

514

Transactions without a specified KFKVK code

3 727

0300 Public order, security and judiciary

1 263

0320 Fire fighting and rescue

1 182

0380 Other activities in public order, security and judiciary

0500 Environmental protection

0510 Prevention and elimination of environmental pollution

0512 Waste disposal

2000 Current expenses

235 245

2100 Labour remuneration and charge on payroll

175 818

2110 Labour remuneration

145 187

2111 Salary

145 187

2120 Accruals for labour remuneration

30 631

2200 Consumption of goods and services

40 126

2270 Payment for utilities and energy carriers

13 100

2275 Payment for other energy carriers and utilities

6 258

2273 Payment for electricity

5 273

2274 Payment for natural gas

1 074

2272 Payment for water supply and sewerage

450

2271 Payment for heat supply

2210 Items, materials, equipment and inventory

8 221

2280 Research and development, separate measures for implementation of the state (regional) programs

7 467

2282 Individual measures for implementation of the state (regional) programs, not classified as development measures

7 452

2281 Research and development, separate development measures for implementation of the state (regional) programs

2240 Payment for services (excluding utilities)

6 074

2230 Food products

5 151

2220 Medicines and dressing materials

2250 Business travel expenses

2600 Current transfers

12 497

2610 Subsidies and current transfers to enterprises (institutions, organisations)

12 367

2620 Current transfers to other levels of government

130

2800 Other current expenses

4 277

2700 Social security

2 527

2730 Other payments to the population

2 527

3000 Capital expenditures

8 810

3100 Acquisition of fixed assets

4 429

3110 Purchase of equipment and items of long-term use

2 595

3120 Capital construction (purchase)

1 309

3122 Capital construction (purchase) of other objects

1 309

3130 Capital repair

525

3132 Capital repair of other objects

525

3200 Capital transfers

4 381

3210 Capital transfers to enterprises (institutions, organisations)

2 525

3220 Capital transfers to other levels of government

1 856

Transactions without a specified KEKV code

1 378

1000 Education

141 645

1030 Provision of general secondary education at the expense of the educational subvention

66 425

1031 Provision of general secondary education by general secondary education institutions at the expense of the educational subvention

66 425

0611031 Body on Education and Science

66 425

1020 Provision of general secondary education at the expense of the local budget

36 252

1021 Provision of general secondary education by general secondary education institutions at the expense of the local budget

36 252

0611021 Body on Education and Science

36 252

1010 Provision of preschool education

17 227

0611010 Body on Education and Science

17 227

1100 Training of personnel by professional higher education institutions

7 268

1101 Training of personnel by higher education institutions at the expense of the local budget

6 743

0611101 Body on Education and Science

6 743

1102 Training of personnel by higher education institutions at the expense of educational subvention

525

0611102 Body on Education and Science

525

1140 Other programmes, institutions and activities in the field of education

6 452

1141 Support of other institutions in the field of education

6 338

0611141 Body on Education and Science

6 338

1142 Other programmes and activities in the field of education

114

0611142 Body on Education and Science

114

1080 Provision of specialised education by art schools

3 023

0611080 Body on Education and Science

3 023

1150 Support of inclusive resource centres

1 201

1152 Support of inclusive resource centres at the expense of the educational subvention

1 131

0611152 Body on Education and Science

1 131

1151 Support of inclusive resource centres at the expense of the local budget

0611151 Body on Education and Science

1160 Support of professional development centres for teachers

1 169

0611160 Body on Education and Science

1 169

1180 Implementation of measures aimed at ensuring quality, modern and accessible general secondary education "New Ukrainian School"

949

1182 Implementation of measures aimed at ensuring quality, modern and accessible general secondary education "New Ukrainian School" at the expense of subventions from the state budget to local budgets

854

0611182 Body on Education and Science

854

1181 Co-financing of measures implemented at the expense of a subvention from the state budget to local budgets to ensure quality, modern and accessible general secondary education "New Ukrainian School"

0611181 Body on Education and Science

1070 Provision of out-of-school education by out-of-school education institutions, out-of-school activities with children

927

0611070 Body on Education and Science

927

1200 Provision of education at the expense of a subvention from the state budget to local budgets for the provision of state support to persons with special educational needs

369

0611200 Body on Education and Science

369

1060 Provision of general secondary education at the expense of the balance of funds under the educational subvention at the end of the budget period (except for the balance of funds with special purpose allocated by the decisions of the Cabinet of Ministers of Ukraine in previous budget periods, as well as funds necessary to ensure a safe educational process in general secondary education institutions)

369

1061 Provision of general secondary education by general secondary education institutions at the expense of the balance of funds under the educational subvention at the end of the budget period (except for the balance of funds for special purposes allocated by the decisions of the Cabinet of Ministers of Ukraine in previous budget periods, as well as funds necessary to ensure a safe educational process in general secondary education institutions)

369

0611061 Body on Education and Science

369

1210 Provision of education at the expense of the balance of funds under the subvention from the state budget to local budgets for the provision of state support to persons with special educational needs at the end of the budget period

0611210 Body on Education and Science

0100 State Administration

53 257

0150 Organisational, informational, analytical, logistical and technical support of the regional council, district council, city district council (if established), city, town and village councils

35 320

0160 Management and administration in the relevant field in cities (Kyiv), towns, villages, and territorial communities

13 031

3710160 Body on Finance

5 346

1210160 Body on Housing and Communal Services

4 489

0610160 Body on Education and Science

2 135

0910160 Body for Children

1 061

0180 Other activities in public administration

4 906

0610180 Body on Education and Science

3 106

1 800

3000 Social protection and social security

10 524

3100 Provision of social and rehabilitation services to elderly citizens, persons with disabilities, and children with disabilities in social service institutions

6 089

3104 Provision of social services at the place of residence of citizens who are unable to provide self-care due to old age, illness, or disability

6 089

3240 Other institutions and measures

1 510

3242 Other measures of social protection and social security

1 510

3230 Expenditures related to the provision of support to internally displaced and/or evacuated persons due to the imposition of martial law

1 045

0613230 Body on Education and Science

800

245

3120 Implementation of social work with vulnerable categories of the population

898

3121 Maintenance and support of social service centres

898

690

3030 Provision of benefits for communication services, other benefits provided by law to certain categories of citizens and compensation for preferential travel for certain categories of citizens

144

3033 Compensation payments for preferential travel by road transport to certain categories of citizens

129

3032 Provision of benefits to certain categories of citizens for payment for communication services

3035 Compensation payments for preferential travel by railway transport for certain categories of citizens

3110 Institutions and measures for children and their social protection

3112 State policy measures for children and their social protection

0913112 Body for Children

3050 Preferential medical care for people affected by the Chornobyl disaster

3130 Implementation of state policy in the youth sector

3131 Implementation of measures and projects under the State Targeted Social Programme "Youth of Ukraine"

0113131 Office (Secretariat) of the local council (Verkhovna Rada of the Autonomous Republic of Crimea, regional, Kyiv and Sevastopol city councils, district councils, and councils of cities of republican and district significance of the Autonomous Republic of Crimea, city, settlement, village councils, district councils in cities)

4000 Culture and Arts

9 459

4060 Support of palaces and houses of culture, clubs, recreation centres and other club establishments

7 152

4030 Support of libraries

2 307

2000 Healthcare

7 749

2010 Multidisciplinary inpatient medical care for the population

5 964

2110 Primary medical care for the population

875

2111 Primary medical care for the population provided by primary healthcare centres

875

2140 Programmes and centralised measures in healthcare

508

2145 Centralised measures for the treatment of cancer patients

388

2142 Programmes and centralised measures to combat tuberculosis

2143 Programmes and centralised measures for HIV/AIDS prevention

2150 Other healthcare programmes, institutions and measures

402

2152 Other programmes and measures in the healthcare sector

402

6000 Housing and communal services

6 128

6020 Ensuring the functioning of enterprises, institutions and organisations that produce, perform and/or provide housing and communal services

4 494

1216020 Body on Housing and Communal Services

4 494

6030 Organisation of improvement of settlements

1 634

1216030 Body on Housing and Communal Services

1 634

7000 Economic activity

3 942

7400 Transport and transport infrastructure, road infrastructure

1 319

7460 Maintenance and development of motorways and road infrastructure

1 319

7461 Maintenance and development of roads and road infrastructure at the expense of the local budget

1 319

7300 Construction and regional development

1 310

7310 Construction 1 of housing and communal facilities

1 310

1217310 Body on Housing and Communal Services

989

0117310 Office (Secretariat) of the local council (Verkhovna Rada of the Autonomous Republic of Crimea, regional, Kyiv and Sevastopol city councils, district councils, and councils of cities of republican and district significance of the Autonomous Republic of Crimea, city, settlement, village councils, district councils in cities)

321

7600 Other programmes and measures related to economic activity

799

7690 Other economic activities

753

7693 Other measures related to economic activity

626

127

7680 Membership fees to associations of local self-government bodies

7100 Agriculture, forestry, fishing and hunting

514

7130 Implementation of land management activities

443

7110 Implementation of programmes in the agriculture sector

Transactions without a specified KFKVK code

3 727

3500000 Ministry of Finance of Ukraine

3 136

3504000 State Treasury Service of Ukraine

3 136

3504010 Management and administration in the treasury services area

3 136

5000 Physical culture and sports

2 615

5030 Development of children's and youth sports and reserve sports

2 547

5031 Maintenance and training of municipal children's and youth sports schools

2 547

5010 Conducting sports activities in the region

5011 Conducting training camps and competitions in Olympic sports

9000 Intergovernmental transfers

1 985

9700 Subventions from the local budget to other local budgets for the implementation of programmes and measures at the expense of local budgets

1 961

9770 Other subventions from the local budget

1 961

3719770 Body on Finance

1 961

9800 Subvention from the local budget to the state budget for the implementation of programmes of social and economic development of regions

3719800 Body on Finance

8000 Other activities

1 264

8100 Protection of the population and territories from emergencies

1 182

8130 Support of activities of local and voluntary fire protection

1 168

1218130 Body on Housing and Communal Services

743

0118130 Office (Secretariat) of the local council (Verkhovna Rada of the Autonomous Republic of Crimea, regional, Kyiv and Sevastopol city councils, district councils, and councils of cities of republican and district significance of the Autonomous Republic of Crimea, city, settlement, village councils, district councils in cities)

425

8110 Measures to prevent and eliminate emergencies and the consequences of natural disasters

8200 Public order and security

8230 Other public order and security measures

8240 Measures and works on territorial defence

0118240 Office (Secretariat) of the local council (Verkhovna Rada of the Autonomous Republic of Crimea, regional, Kyiv and Sevastopol city councils, district councils, and councils of cities of republican and district significance of the Autonomous Republic of Crimea, city, settlement, village councils, district councils in cities)

8300 Environmental protection

8310 Prevention and elimination of environmental pollution

8312 Waste disposal

Business entity

Main NACE code

Transactions count

Transactions total amount (UAH)

RUZHYNSKA SELYSHCHNA RADA

Main NACE code

84.11

Transactions count

1401

Transactions total amount (UAH)

54 711 357.61

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Registration and contact details, including company name, registration number (USREOU code), legal form, address, primary and secondary NACE codes, information on founders, director, accountant, number of employees, phone numbers, website, email, etc.
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RUZHYNSKYI LITSEI RUZHYNSKOI SELYSHCHNOI RADY ZHYTOMYRSKOI OBLASTI

Main NACE code

85.31

Transactions count

1710

Transactions total amount (UAH)

33 689 538.72

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FINANSOVE UPRAVLINNIA RUZHYNSKOI SELYSHCHNOI RADY

Main NACE code

84.11

Transactions count

404

Transactions total amount (UAH)

19 998 984.64

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Registration and contact details, including company name, registration number (USREOU code), legal form, address, primary and secondary NACE codes, information on founders, director, accountant, number of employees, phone numbers, website, email, etc.
Financials: Data for the last three years, and quarterly reports for 2025: Revenue, Assets, EBITDA, Net Profit, Net Debt, payables, etc.
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Number of owned vehicles
Public spending: Amounts of received or paid public funds

BILYLIVSKYI LITSEI RUZHYNSKOI SELYSHCHNOI RADY ZHYTOMYRSKOI OBLASTI

Main NACE code

85.31

Transactions count

1392

Transactions total amount (UAH)

14 052 398.12

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Registration and contact details, including company name, registration number (USREOU code), legal form, address, primary and secondary NACE codes, information on founders, director, accountant, number of employees, phone numbers, website, email, etc.
Financials: Data for the last three years, and quarterly reports for 2025: Revenue, Assets, EBITDA, Net Profit, Net Debt, payables, etc.
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Public spending: Amounts of received or paid public funds

YAHNIATYNSKYI LITSEI RUZHYNSKOI SELYSHCHNOI RADY ZHYTOMYRSKOI OBLASTI

Main NACE code

85.31

Transactions count

1267

Transactions total amount (UAH)

11 907 436.69

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Registration and contact details, including company name, registration number (USREOU code), legal form, address, primary and secondary NACE codes, information on founders, director, accountant, number of employees, phone numbers, website, email, etc.
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Public spending: Amounts of received or paid public funds

ZARUDYNETSKYI LITSEI RUZHYNSKOI SELYSHCHNOI RADY ZHYTOMYRSKOI OBLASTI

Main NACE code

85.31

Transactions count

1144

Transactions total amount (UAH)

11 570 450.10

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KOMUNALNYI ZAKLAD "TSENTR KULTURY I DOZVILLIA" RUZHYNSKOI SELYSHCHNOI RADY ZHYTOMYRSKOI OBLASTI

Main NACE code

90.01

Transactions count

573

Transactions total amount (UAH)

10 565 177.07

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Registration and contact details, including company name, registration number (USREOU code), legal form, address, primary and secondary NACE codes, information on founders, director, accountant, number of employees, phone numbers, website, email, etc.
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Number of owned vehicles
Public spending: Amounts of received or paid public funds

BYSTRYTSKYI LITSEI RUZHYNSKOI SELYSHCHNOI RADY ZHYTOMYRSKOI OBLASTI

Main NACE code

85.31

Transactions count

1288

Transactions total amount (UAH)

10 371 997.99

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ZARICHANSKA HIMNAZIIA RUZHYNSKOI SELYSHCHNOI RADY ZHYTOMYRSKOI OBLASTI

Main NACE code

85.31

Transactions count

1194

Transactions total amount (UAH)

9 782 173.71

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Number of owned vehicles
Public spending: Amounts of received or paid public funds

VERKHIVNIANSKA FILIIA ZHYTOMYRSKOHO AHROTEKHNICHNOHO FAKHOVOHO KOLEDZHU

Main NACE code

85.42

Transactions count

712

Transactions total amount (UAH)

8 758 919.80

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Business entity

Main NACE code

Transactions count

Transactions total amount (UAH)

RUZHYNSKA SELYSHCHNA RADA

Main NACE code

84.11

Transactions count

1248

Transactions total amount (UAH)

41 026 989.29

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RUZHYNSKYI LITSEI RUZHYNSKOI SELYSHCHNOI RADY ZHYTOMYRSKOI OBLASTI

Main NACE code

85.31

Transactions count

1337

Transactions total amount (UAH)

28 899 264.41

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BILYLIVSKYI LITSEI RUZHYNSKOI SELYSHCHNOI RADY ZHYTOMYRSKOI OBLASTI

Main NACE code

85.31

Transactions count

906

Transactions total amount (UAH)

13 036 509.42

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ZARUDYNETSKYI LITSEI RUZHYNSKOI SELYSHCHNOI RADY ZHYTOMYRSKOI OBLASTI

Main NACE code

85.31

Transactions count

856

Transactions total amount (UAH)

10 685 037.73

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YAHNIATYNSKYI LITSEI RUZHYNSKOI SELYSHCHNOI RADY ZHYTOMYRSKOI OBLASTI

Main NACE code

85.31

Transactions count

940

Transactions total amount (UAH)

9 770 161.34

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KOMUNALNYI ZAKLAD "TSENTR KULTURY I DOZVILLIA" RUZHYNSKOI SELYSHCHNOI RADY ZHYTOMYRSKOI OBLASTI

Main NACE code

90.01

Transactions count

572

Transactions total amount (UAH)

9 539 780.78

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BYSTRYTSKYI LITSEI RUZHYNSKOI SELYSHCHNOI RADY ZHYTOMYRSKOI OBLASTI

Main NACE code

85.31

Transactions count

772

Transactions total amount (UAH)

8 947 399.60

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Registration and contact details, including company name, registration number (USREOU code), legal form, address, primary and secondary NACE codes, information on founders, director, accountant, number of employees, phone numbers, website, email, etc.
Financials: Data for the last three years, and quarterly reports for 2025: Revenue, Assets, EBITDA, Net Profit, Net Debt, payables, etc.
Scorings, including Express Analysis, FinScore, and MarketScore
Foreign economic activity: Import/export data, UCGFEA codes
Sanctions: Check against 8 international sanction lists
Participation in tenders: Number of bids, number of winning tenders
Number of owned vehicles
Public spending: Amounts of received or paid public funds

ZARICHANSKA HIMNAZIIA RUZHYNSKOI SELYSHCHNOI RADY ZHYTOMYRSKOI OBLASTI

Main NACE code

85.31

Transactions count

902

Transactions total amount (UAH)

8 165 187.85

Want detailed company information? Visit YC.Market

Open YC.Market

What you can access in YC.Market

Registration and contact details, including company name, registration number (USREOU code), legal form, address, primary and secondary NACE codes, information on founders, director, accountant, number of employees, phone numbers, website, email, etc.
Financials: Data for the last three years, and quarterly reports for 2025: Revenue, Assets, EBITDA, Net Profit, Net Debt, payables, etc.
Scorings, including Express Analysis, FinScore, and MarketScore
Foreign economic activity: Import/export data, UCGFEA codes
Sanctions: Check against 8 international sanction lists
Participation in tenders: Number of bids, number of winning tenders
Number of owned vehicles
Public spending: Amounts of received or paid public funds

NEMYRYNETSKYI LITSEI RUZHYNSKOI SELYSHCHNOI RADY ZHYTOMYRSKOI OBLASTI

Main NACE code

85.31

Transactions count

705

Transactions total amount (UAH)

7 821 211.54

Want detailed company information? Visit YC.Market

Open YC.Market

What you can access in YC.Market

Registration and contact details, including company name, registration number (USREOU code), legal form, address, primary and secondary NACE codes, information on founders, director, accountant, number of employees, phone numbers, website, email, etc.
Financials: Data for the last three years, and quarterly reports for 2025: Revenue, Assets, EBITDA, Net Profit, Net Debt, payables, etc.
Scorings, including Express Analysis, FinScore, and MarketScore
Foreign economic activity: Import/export data, UCGFEA codes
Sanctions: Check against 8 international sanction lists
Participation in tenders: Number of bids, number of winning tenders
Number of owned vehicles
Public spending: Amounts of received or paid public funds

VERKHIVNIANSKA FILIIA ZHYTOMYRSKOHO AHROTEKHNICHNOHO FAKHOVOHO KOLEDZHU

Main NACE code

85.42

Transactions count

707

Transactions total amount (UAH)

7 359 874.22

Want detailed company information? Visit YC.Market

Open YC.Market

What you can access in YC.Market

Registration and contact details, including company name, registration number (USREOU code), legal form, address, primary and secondary NACE codes, information on founders, director, accountant, number of employees, phone numbers, website, email, etc.
Financials: Data for the last three years, and quarterly reports for 2025: Revenue, Assets, EBITDA, Net Profit, Net Debt, payables, etc.
Scorings, including Express Analysis, FinScore, and MarketScore
Foreign economic activity: Import/export data, UCGFEA codes
Sanctions: Check against 8 international sanction lists
Participation in tenders: Number of bids, number of winning tenders
Number of owned vehicles
Public spending: Amounts of received or paid public funds

Andrushivska B

Berdychivska A

Vchoraishenska Unknown

Hryshkovetska A

Krasnopilska Unknown

Raihorodotska B

Semenivska B

Chervonenska Unknown

Shvaikivska C

Explore businesses in Zhytomyrska oblast using the free Company Catalog provided by YC.Market

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Which company had the highest revenue in 2025 in Ruzhynska territorial community?

The company with the highest revenue in the Ruzhynska territorial community in 2025 is DOCHIRNIE PIDPRYIEMSTVO "RUZHYN-MOLOKO"

Who is the manager of the largest amount of public funds for 2025 in the Ruzhynska territorial community?

The manager of the largest amount of public funds in the Ruzhynska territorial community for 2025 is RUZHYNSKA SELYSHCHNA RADA

Ruzhynska territorial community: Unlock opportunities for development

Administrative centre: Ruzhyn settl., Zhytomyrska oblast

Total area: 731.4 км²

Ruzhynska territorial community - Key Settlements

Ruzhynska territorial community consists of a variety of towns, villages, and settlements that collectively enrich the region's economic, social, and cultural landscape:

Berezianka vill.
Bystryk vill.
Bilylivka vill.
Verbivka vill.
Verkhivnia vill.
Vyshneve vill.
Vilnopillia vill.
Holubivka vill.
Horodok vill.
Derhanivka vill.
Zarichchia vill.
Zarudyntsi vill.
Zelene vill.
Zoriane vill.
Yosypivka vill.
Karabchyiv vill.
Kniazhyky vill.
Kordonivka vill.
Kotelianka vill.
Marianivka vill.
Movchanivka vill.
Musiivka vill.
Nemyryntsi vill.
Ohiivka vill.
Ploska vill.
Pryberezhne vill.
Prychepivka vill.
Rohachi vill.
Sakhny vill.
Topory vill.
Trubiivka vill.
Cheremukha vill.
Chekhova vill.
Yahniatyn vill.
Horodotske settl.
Movchanivske settl.
Ruzhyn settl.

These settlements serve as the cornerstone of the community's activities.

Ruzhynska territorial community. Economic Profile

Ruzhynska territorial community boasts a diverse economy built on leading industries such as:

Food industry
Agriculture
Manufacture of electronics
Wholesale trade
Medical institutions

These industries ensure stable economic growth, generate employment opportunities, and create favourable conditions for attracting investors.

Opportunities for the communities with YC.Market

The YC.Market platform equips Ruzhynska territorial community with advanced tools for comprehensive analysis, monitoring, and strategic decision-making. Through this platform, residents can ensure transparency in using community resources, businesses can establish valuable partnerships, and local authorities can manage finances more efficiently while fostering investment opportunities.

For instance, the community successfully leveraged YC.Market to conduct debtor analysis, resulting in optimised budget allocations and the redirection of additional funds towards critical projects such as school and road repairs.

YC.Market empowers Ruzhynska territorial community to foster local development, generating significant business and resident opportunities.

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Ruzhynska territorial community — Zhytomyrska oblast — Berdychivskyi raion

Settlements within the community (37)

Business of the Ruzhynska territorial community

Top 5 sectors by reported activity in 2025

Top 5 companies in the community based on 2025 reporting

By industry sector

Financial Scoring of Community Businesses

Public funds expenditure by community managers

Public Funds Managers: 4244

Other communities in Berdychivskyi raion (9)

Frequently asked questions

Ruzhynska territorial community: Unlock opportunities for development

Ruzhynska territorial community - Key Settlements

Ruzhynska territorial community. Economic Profile

Opportunities for the communities with YC.Market