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

134.18%

221.61%

135.02%

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

4.72%

10.77%

12.57%

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

5.05

0.87

2.13

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

2.18%

33.59%

19.35%

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

10.74%

55.23%

60.44%

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

5.15%

21.27%

20.44%

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

0.36

1.33

0.99

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

2.68

22.55

5.84

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

34 087

-4.4%

0920 General secondary education

33 021

-3.7%

0921 General secondary education institutions

33 021

-3.7%

0990 Other institutions and activities in education

1 066

-21.0%

0100 General state functions

18 481

+15.6%

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

13 053

+20.1%

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

13 053

+20.1%

0180 Intergovernmental transfers

5 428

+5.9%

0400 Economic activity

12 996

+5.0%

0450 Transport

12 924

+9.5%

0456 Road management

12 924

+9.5%

0440 Other industries and construction

-89.8%

0443 Construction

-89.8%

0420 Agriculture, forestry, hunting and fishing

-81.1%

0421 Agriculture

-81.1%

0490 Other economic activities

-78.1%

1000 Social protection and social security

4 541

+5.5%

1020 Social protection of pensioners

2 638

+8.2%

1090 Other activities in social protection

1 389

+2.1%

1010 Social protection in case of disability

277

-9.2%

1070 Social protection of other categories of the population

132

-3.6%

1050 Social protection of the unemployed

new

1030 Social protection of war and labour veterans

-42.9%

0800 Spiritual and physical growth

4 209

-30.0%

0820 Culture and art

4 209

-30.0%

0828 Club facilities

3 389

-33.6%

0824 Libraries, museums and exhibitions

738

-8.8%

0829 Other activities and institutions in culture and art, creative unions

-18.8%

0600 Housing and utilities sector

4 177

-8.7%

0620 Utilities services

4 177

-8.7%

Transactions without a specified KFKVK code

4 113

+345.6%

0300 Public order, security and judiciary

197

+217.7%

0320 Fire fighting and rescue

120

+1 900%

0380 Other activities in public order, security and judiciary

+37.5%

0500 Environmental protection

new

0510 Prevention and elimination of environmental pollution

new

0511 Protection and sustainable use of natural resources

new

2000 Current expenses

69 426

-0.2%

2100 Labour remuneration and charge on payroll

46 473

+8.1%

2110 Labour remuneration

38 365

+8.3%

2111 Salary

38 365

+8.3%

2120 Accruals for labour remuneration

8 108

+6.9%

2200 Consumption of goods and services

14 070

-16.7%

2240 Payment for services (excluding utilities)

5 288

-36.6%

2270 Payment for utilities and energy carriers

3 664

+1.0%

2273 Payment for electricity

2 419

+12.4%

2275 Payment for other energy carriers and utilities

788

-21.9%

2274 Payment for natural gas

457

+3.2%

2272 Payment for water supply and sewerage

new

2210 Items, materials, equipment and inventory

2 656

-15.5%

2230 Food products

2 454

+38.3%

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

+300%

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

+300%

2600 Current transfers

7 038

-7.3%

2620 Current transfers to other levels of government

4 407

-9.5%

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

2 631

-3.4%

2700 Social security

1 746

-6.0%

2730 Other payments to the population

1 746

-6.0%

2800 Other current expenses

-54.2%

3000 Capital expenditures

12 943

+30.3%

3100 Acquisition of fixed assets

12 065

+24.6%

3130 Capital repair

11 135

+35.1%

3132 Capital repair of other objects

11 135

+35.1%

3110 Purchase of equipment and items of long-term use

886

-11.7%

3120 Capital construction (purchase)

new

3122 Capital construction (purchase) of other objects

new

3200 Capital transfers

878

+248.4%

3220 Capital transfers to other levels of government

878

+285.1%

Transactions without a specified KEKV code

457

+12.8%

1000 Education

34 087

-4.4%

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

16 675

-10.2%

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

16 675

-10.2%

0611031 Body on Education and Science

16 675

-10.2%

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

16 346

+4.0%

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

16 346

+4.0%

0611021 Body on Education and Science

16 346

+4.0%

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

1 024

+5.9%

1141 Support of other institutions in the field of education

904

+13.4%

0611141 Body on Education and Science

904

+13.4%

1142 Other programmes and activities in the field of education

120

-29.4%

0611142 Body on Education and Science

120

-29.4%

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

+55.6%

0611200 Body on Education and Science

+55.6%

0100 State Administration

13 052

+20.1%

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

13 052

+20.1%

0210160 Executive committee of a local council (city, town, village council), Council of Ministers of the Autonomous Republic of Crimea, state administration (regional state administrations, Kyiv and Sevastopol state administrations, district state administrations)

11 813

+20.5%

3710160 Body on Finance

872

+17.0%

0610160 Body on Education and Science

367

+13.6%

7000 Economic activity

12 996

+5.0%

7400 Transport and transport infrastructure, road infrastructure

12 924

+9.5%

7460 Maintenance and development of motorways and road infrastructure

12 924

+9.5%

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

12 924

+9.5%

7300 Construction and regional development

-89.8%

7330 Construction 1 of other municipal property

new

0217330 Executive committee of a local council (city, town, village council), Council of Ministers of the Autonomous Republic of Crimea, state administration (regional state administrations, Kyiv and Sevastopol state administrations, district state administrations)

new

7100 Agriculture, forestry, fishing and hunting

-81.1%

7130 Implementation of land management activities

-81.1%

0217130 Executive committee of a local council (city, town, village council), Council of Ministers of the Autonomous Republic of Crimea, state administration (regional state administrations, Kyiv and Sevastopol state administrations, district state administrations)

-81.1%

7600 Other programmes and measures related to economic activity

-78.1%

7680 Membership fees to associations of local self-government bodies

-12.5%

0217680 Executive committee of a local council (city, town, village council), Council of Ministers of the Autonomous Republic of Crimea, state administration (regional state administrations, Kyiv and Sevastopol state administrations, district state administrations)

-12.5%

9000 Intergovernmental transfers

5 428

+6.0%

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

5 255

+4.9%

9770 Other subventions from the local budget

5 005

+3.3%

0219770 Executive committee of a local council (city, town, village council), Council of Ministers of the Autonomous Republic of Crimea, state administration (regional state administrations, Kyiv and Sevastopol state administrations, district state administrations)

4 946

+2.1%

0619770 Body on Education and Science

new

9730 Subvention from the local budget for the financial support of construction, reconstruction, repair and maintenance of local roads, streets and communal roads in settlements

250

+51.5%

3719730 Body on Finance

250

+51.5%

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

173

+54.5%

0219800 Executive committee of a local council (city, town, village council), Council of Ministers of the Autonomous Republic of Crimea, state administration (regional state administrations, Kyiv and Sevastopol state administrations, district state administrations)

173

+54.5%

3000 Social protection and social security

4 540

+5.5%

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

2 638

+8.2%

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

2 638

+8.2%

0213104 Executive committee of a local council (city, town, village council), Council of Ministers of the Autonomous Republic of Crimea, state administration (regional state administrations, Kyiv and Sevastopol state administrations, district state administrations)

2 638

+8.2%

3240 Other institutions and measures

1 389

+2.1%

3242 Other measures of social protection and social security

1 389

+2.1%

0213242 Executive committee of a local council (city, town, village council), Council of Ministers of the Autonomous Republic of Crimea, state administration (regional state administrations, Kyiv and Sevastopol state administrations, district state administrations)

1 389

+2.1%

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

273

-9.3%

0213160 Executive committee of a local council (city, town, village council), Council of Ministers of the Autonomous Republic of Crimea, state administration (regional state administrations, Kyiv and Sevastopol state administrations, district state administrations)

273

-9.3%

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

+1.3%

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

0213033 Executive committee of a local council (city, town, village council), Council of Ministers of the Autonomous Republic of Crimea, state administration (regional state administrations, Kyiv and Sevastopol state administrations, district state administrations)

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

+100%

0213035 Executive committee of a local council (city, town, village council), Council of Ministers of the Autonomous Republic of Crimea, state administration (regional state administrations, Kyiv and Sevastopol state administrations, district state administrations)

+100%

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

-100%

0213032 Executive committee of a local council (city, town, village council), Council of Ministers of the Autonomous Republic of Crimea, state administration (regional state administrations, Kyiv and Sevastopol state administrations, district state administrations)

-100%

3210 Organisation and implementation of public works

new

0213210 Executive committee of a local council (city, town, village council), Council of Ministers of the Autonomous Republic of Crimea, state administration (regional state administrations, Kyiv and Sevastopol state administrations, district state administrations)

new

3090 Expenditures for the burial of combatants and persons with disabilities caused by war

-42.9%

0213090 Executive committee of a local council (city, town, village council), Council of Ministers of the Autonomous Republic of Crimea, state administration (regional state administrations, Kyiv and Sevastopol state administrations, district state administrations)

-42.9%

3050 Preferential medical care for people affected by the Chornobyl disaster

-31.8%

0213050 Executive committee of a local council (city, town, village council), Council of Ministers of the Autonomous Republic of Crimea, state administration (regional state administrations, Kyiv and Sevastopol state administrations, district state administrations)

-31.8%

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

+44.4%

0213230 Executive committee of a local council (city, town, village council), Council of Ministers of the Autonomous Republic of Crimea, state administration (regional state administrations, Kyiv and Sevastopol state administrations, district state administrations)

+44.4%

3170 Ensuring the implementation of specific programmes for people with disabilities

3171 Compensatory payments to persons with disabilities for petrol, repairs, maintenance of cars, motorised wheelchairs and transport services

0213171 Executive committee of a local council (city, town, village council), Council of Ministers of the Autonomous Republic of Crimea, state administration (regional state administrations, Kyiv and Sevastopol state administrations, district state administrations)

4000 Culture and Arts

4 209

-30.0%

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

3 389

-33.6%

0614060 Body on Education and Science

3 389

-33.6%

4030 Support of libraries

738

-8.8%

0614030 Body on Education and Science

738

-8.8%

4080 Other institutions and measures in culture and arts

-18.8%

4082 Other measures in culture and arts

-18.8%

0614082 Body on Education and Science

-18.8%

6000 Housing and communal services

4 177

-8.7%

6030 Organisation of improvement of settlements

4 134

+115.0%

0216030 Executive committee of a local council (city, town, village council), Council of Ministers of the Autonomous Republic of Crimea, state administration (regional state administrations, Kyiv and Sevastopol state administrations, district state administrations)

4 134

+115.0%

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

-98.4%

0216020 Executive committee of a local council (city, town, village council), Council of Ministers of the Autonomous Republic of Crimea, state administration (regional state administrations, Kyiv and Sevastopol state administrations, district state administrations)

-98.4%

Transactions without a specified KFKVK code

4 113

+345.6%

8000 Other activities

222

+258.1%

8100 Protection of the population and territories from emergencies

119

+1 883.3%

8130 Support of activities of local and voluntary fire protection

113

new

0218130 Executive committee of a local council (city, town, village council), Council of Ministers of the Autonomous Republic of Crimea, state administration (regional state administrations, Kyiv and Sevastopol state administrations, district state administrations)

113

new

8120 Measures to organise water rescue

0218120 Executive committee of a local council (city, town, village council), Council of Ministers of the Autonomous Republic of Crimea, state administration (regional state administrations, Kyiv and Sevastopol state administrations, district state administrations)

8200 Public order and security

+37.5%

8230 Other public order and security measures

+37.5%

0218230 Executive committee of a local council (city, town, village council), Council of Ministers of the Autonomous Republic of Crimea, state administration (regional state administrations, Kyiv and Sevastopol state administrations, district state administrations)

+37.5%

8300 Environmental protection

new

8310 Prevention and elimination of environmental pollution

new

8311 Protection and rational use of natural resources

new

0900 Education

35 644

0920 General secondary education

34 294

0921 General secondary education institutions

34 294

0990 Other institutions and activities in education

1 350

0100 General state functions

15 993

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

10 869

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

10 869

0180 Intergovernmental transfers

5 124

0400 Economic activity

12 374

0450 Transport

11 798

0456 Road management

11 798

0440 Other industries and construction

433

0443 Construction

433

0420 Agriculture, forestry, hunting and fishing

111

0421 Agriculture

111

0490 Other economic activities

0800 Spiritual and physical growth

6 017

0820 Culture and art

6 017

0828 Club facilities

5 107

0824 Libraries, museums and exhibitions

809

0829 Other activities and institutions in culture and art, creative unions

101

0600 Housing and utilities sector

4 575

0620 Utilities services

4 575

1000 Social protection and social security

4 303

1020 Social protection of pensioners

2 438

1090 Other activities in social protection

1 360

1010 Social protection in case of disability

305

1070 Social protection of other categories of the population

137

1030 Social protection of war and labour veterans

Transactions without a specified KFKVK code

923

0300 Public order, security and judiciary

0380 Other activities in public order, security and judiciary

0320 Fire fighting and rescue

2000 Current expenses

69 550

2100 Labour remuneration and charge on payroll

42 998

2110 Labour remuneration

35 412

2111 Salary

35 412

2120 Accruals for labour remuneration

7 586

2200 Consumption of goods and services

16 886

2240 Payment for services (excluding utilities)

8 342

2270 Payment for utilities and energy carriers

3 626

2273 Payment for electricity

2 152

2275 Payment for other energy carriers and utilities

1 009

2274 Payment for natural gas

443

2271 Payment for heat supply

2272 Payment for water supply and sewerage

2210 Items, materials, equipment and inventory

3 142

2230 Food products

1 774

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

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

2600 Current transfers

7 593

2620 Current transfers to other levels of government

4 868

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

2 725

2700 Social security

1 857

2730 Other payments to the population

1 857

2800 Other current expenses

216

3000 Capital expenditures

9 932

3100 Acquisition of fixed assets

9 680

3130 Capital repair

8 244

3132 Capital repair of other objects

8 244

3110 Purchase of equipment and items of long-term use

1 003

3140 Reconstruction and restoration

433

3142 Reconstruction and restoration of other objects

433

3200 Capital transfers

252

3220 Capital transfers to other levels of government

228

3210 Capital transfers to enterprises (institutions, organisations)

Transactions without a specified KEKV code

405

1000 Education

35 644

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

18 578

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

18 578

0611031 Body on Education and Science

18 578

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

15 716

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

15 716

0611021 Body on Education and Science

15 716

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

967

1141 Support of other institutions in the field of education

797

0611141 Body on Education and Science

797

1142 Other programmes and activities in the field of education

170

0611142 Body on Education and Science

170

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

339

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

304

0611182 Body on Education and Science

304

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

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

0611200 Body on Education and Science

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

7000 Economic activity

12 374

7400 Transport and transport infrastructure, road infrastructure

11 798

7460 Maintenance and development of motorways and road infrastructure

11 798

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

11 798

7300 Construction and regional development

433

7320 Construction 1 of social and cultural facilities

433

7321 Construction 1 of educational institutions and facilities

433

7100 Agriculture, forestry, fishing and hunting

111

7130 Implementation of land management activities

111

7600 Other programmes and measures related to economic activity

7670 Contributions to the authorised capital of business entities

0217670 Executive committee of a local council (city, town, village council), Council of Ministers of the Autonomous Republic of Crimea, state administration (regional state administrations, Kyiv and Sevastopol state administrations, district state administrations)

7680 Membership fees to associations of local self-government bodies

0100 State Administration

10 869

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

10 869

9 801

3710160 Body on Finance

745

0610160 Body on Education and Science

323

4000 Culture and Arts

6 017

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

5 107

0614060 Body on Education and Science

5 107

4030 Support of libraries

809

0614030 Body on Education and Science

809

4080 Other institutions and measures in culture and arts

101

4082 Other measures in culture and arts

101

0614082 Body on Education and Science

101

9000 Intergovernmental transfers

5 123

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

5 011

9770 Other subventions from the local budget

4 846

9730 Subvention from the local budget for the financial support of construction, reconstruction, repair and maintenance of local roads, streets and communal roads in settlements

165

3719730 Body on Finance

165

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

112

6000 Housing and communal services

4 575

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

2 652

6030 Organisation of improvement of settlements

1 923

3000 Social protection and social security

4 302

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

2 438

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

2 438

3240 Other institutions and measures

1 360

3242 Other measures of social protection and social security

1 360

301