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%

130.92%

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%

12.91%

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

1.69

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%

19.77%

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

1.01

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

25 817

-10.4%

0920 General secondary education

24 954

-9.5%

0921 General secondary education institutions

24 954

-9.5%

0990 Other institutions and activities in education

863

-30.7%

0100 General state functions

14 960

-0.3%

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

10 380

+0.1%

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

10 380

+0.1%

0180 Intergovernmental transfers

4 580

-1.3%

0400 Economic activity

10 853

-2.4%

0450 Transport

10 781

+2.0%

0456 Road management

10 781

+2.0%

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

new

1000 Social protection and social security

3 674

-5.2%

1020 Social protection of pensioners

2 155

-2.4%

1090 Other activities in social protection

1 125

-8.8%

1010 Social protection in case of disability

230

-8.4%

1070 Social protection of other categories of the population

114

-4.2%

1050 Social protection of the unemployed

new

1030 Social protection of war and labour veterans

-84.1%

0600 Housing and utilities sector

3 379

-14.8%

0620 Utilities services

3 379

-14.8%

0800 Spiritual and physical growth

3 221

-43.4%

0820 Culture and art

3 221

-43.4%

0828 Club facilities

2 528

-48.1%

0824 Libraries, museums and exhibitions

629

-12.8%

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

-34.7%

Transactions without a specified KFKVK code

3 085

+276.7%

0300 Public order, security and judiciary

+1 400%

0320 Fire fighting and rescue

+1 133.3%

0380 Other activities in public order, security and judiciary

new

0500 Environmental protection

new

0510 Prevention and elimination of environmental pollution

new

0511 Protection and sustainable use of natural resources

new

2000 Current expenses

53 503

-11.1%

2100 Labour remuneration and charge on payroll

35 683

-2.2%

2110 Labour remuneration

29 450

-1.8%

2111 Salary

29 450

-1.8%

2120 Accruals for labour remuneration

6 233

-3.7%

2200 Consumption of goods and services

10 717

-29.0%

2240 Payment for services (excluding utilities)

4 084

-48.0%

2270 Payment for utilities and energy carriers

2 676

-14.4%

2273 Payment for electricity

1 985

+15.0%

2274 Payment for natural gas

451

+21.6%

2275 Payment for other energy carriers and utilities

240

-76.2%

2272 Payment for water supply and sewerage

new

2230 Food products

2 075

+46.1%

2210 Items, materials, equipment and inventory

1 874

-30.2%

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

5 599

-17.2%

2620 Current transfers to other levels of government

3 559

-19.3%

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

2 040

-13.2%

2700 Social security

1 405

-14.5%

2730 Other payments to the population

1 405

-14.5%

2800 Other current expenses

-52.6%

3000 Capital expenditures

11 189

+27.4%

3100 Acquisition of fixed assets

10 311

+20.6%

3130 Capital repair

9 608

+32.9%

3132 Capital repair of other objects

9 608

+32.9%

3110 Purchase of equipment and items of long-term use

659

-26.0%

3120 Capital construction (purchase)

new

3122 Capital construction (purchase) of other objects

new

3200 Capital transfers

878

+285.1%

3220 Capital transfers to other levels of government

878

+285.1%

Transactions without a specified KEKV code

417

+21.6%

1000 Education

25 817

-10.4%

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

12 595

-7.6%

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

12 595

-7.6%

0611021 Body on Education and Science

12 595

-7.6%

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

12 359

-11.4%

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

12 359

-11.4%

0611031 Body on Education and Science

12 359

-11.4%

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

822

-11.1%

1141 Support of other institutions in the field of education

728

-7.0%

0611141 Body on Education and Science

728

-7.0%

1142 Other programmes and activities in the field of education

-33.8%

0611142 Body on Education and Science

-33.8%

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

+241.7%

0611200 Body on Education and Science

+241.7%

7000 Economic activity

10 853

-2.4%

7400 Transport and transport infrastructure, road infrastructure

10 781

+2.0%

7460 Maintenance and development of motorways and road infrastructure

10 781

+2.0%

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

10 781

+2.0%

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

new

7680 Membership fees to associations of local self-government bodies

new

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)

new

0100 State Administration

10 381

+0.1%

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

10 381

+0.1%

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)

9 392

+0.5%

3710160 Body on Finance

710

-2.2%

0610160 Body on Education and Science

279

-4.1%

9000 Intergovernmental transfers

4 580

-1.3%

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

4 407

-3.2%

9770 Other subventions from the local budget

4 407

+0.4%

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)

4 348

-1.0%

0619770 Body on Education and Science

new

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

173

+103.5%

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

+103.5%

3000 Social protection and social security

3 673

-5.2%

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

2 155

-2.4%

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

2 155

-2.4%

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)

2 155

-2.4%

3240 Other institutions and measures

1 125

-8.8%

3242 Other measures of social protection and social security

1 125

-8.8%

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)

1 125

-8.8%

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

227

-8.1%

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)

227

-8.1%

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

+1.6%

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

+200%

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)

+200%

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

3050 Preferential medical care for people affected by the Chornobyl disaster

-30.8%

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)

-30.8%

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

+27.8%

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)

+27.8%

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

-84.1%

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)

-84.1%

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)

6000 Housing and communal services

3 379

-14.8%

6030 Organisation of improvement of settlements

3 336

+98.8%

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)

3 336

+98.8%

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

-98.1%

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)

-98.1%

4000 Culture and Arts

3 221

-43.4%

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

2 528

-48.1%

0614060 Body on Education and Science

2 528

-48.1%

4030 Support of libraries

629

-12.8%

0614030 Body on Education and Science

629

-12.8%

4080 Other institutions and measures in culture and arts

-34.7%

4082 Other measures in culture and arts

-34.7%

0614082 Body on Education and Science

-34.7%

Transactions without a specified KFKVK code

3 085

+276.7%

8000 Other activities

116

+1 833.3%

8100 Protection of the population and territories from emergencies

+1 133.3%

8130 Support of activities of local and voluntary fire protection

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)

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)

8300 Environmental protection

new

8310 Prevention and elimination of environmental pollution

new

8311 Protection and rational use of natural resources

new

8200 Public order and security

new

8230 Other public order and security measures

new

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)

new

0900 Education

28 821

0920 General secondary education

27 576

0921 General secondary education institutions

27 576

0990 Other institutions and activities in education

1 245

0100 General state functions

15 006

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

10 366

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

10 366

0180 Intergovernmental transfers

4 640

0400 Economic activity

11 117

0450 Transport

10 573

0456 Road management

10 573

0440 Other industries and construction

433

0443 Construction

433

0420 Agriculture, forestry, hunting and fishing

111

0421 Agriculture

111

0800 Spiritual and physical growth

5 689

0820 Culture and art

5 689

0828 Club facilities

4 870

0824 Libraries, museums and exhibitions

721

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

0600 Housing and utilities sector

3 968

0620 Utilities services

3 968

1000 Social protection and social security

3 876

1020 Social protection of pensioners

2 209

1090 Other activities in social protection

1 234

1010 Social protection in case of disability

251

1070 Social protection of other categories of the population

119

1030 Social protection of war and labour veterans

Transactions without a specified KFKVK code

819

0300 Public order, security and judiciary

0320 Fire fighting and rescue

2000 Current expenses

60 176

2100 Labour remuneration and charge on payroll

36 471

2110 Labour remuneration

29 998

2111 Salary

29 998

2120 Accruals for labour remuneration

6 473

2200 Consumption of goods and services

15 089

2240 Payment for services (excluding utilities)

7 855

2270 Payment for utilities and energy carriers

3 126

2273 Payment for electricity

1 726

2275 Payment for other energy carriers and utilities

1 007

2274 Payment for natural gas

371

2271 Payment for heat supply

2272 Payment for water supply and sewerage

2210 Items, materials, equipment and inventory

2 686

2230 Food products

1 420

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

6 763

2620 Current transfers to other levels of government

4 412

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

2 351

2700 Social security

1 644

2730 Other payments to the population

1 644

2800 Other current expenses

209

3000 Capital expenditures

8 781

3100 Acquisition of fixed assets

8 553

3130 Capital repair

7 229

3132 Capital repair of other objects

7 229

3110 Purchase of equipment and items of long-term use

891

3140 Reconstruction and restoration

433

3142 Reconstruction and restoration of other objects

433

3200 Capital transfers

228

3220 Capital transfers to other levels of government

228

Transactions without a specified KEKV code

343

1000 Education

28 820

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

13 949

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

13 949

0611031 Body on Education and Science

13 949

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

13 627

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

13 627

0611021 Body on Education and Science

13 627

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

925

1141 Support of other institutions in the field of education

783

0611141 Body on Education and Science

783

1142 Other programmes and activities in the field of education

142

0611142 Body on Education and Science

142

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

297

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

273

0611182 Body on Education and Science

273

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

11 117

7400 Transport and transport infrastructure, road infrastructure

10 573

7460 Maintenance and development of motorways and road infrastructure

10 573

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

10 573

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

0100 State Administration

10 366

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

10 366

9 349

3710160 Body on Finance

726

0610160 Body on Education and Science

291

4000 Culture and Arts

5 689

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

4 870

0614060 Body on Education and Science

4 870

4030 Support of libraries

721

0614030 Body on Education and Science

721

4080 Other institutions and measures in culture and arts

4082 Other measures in culture and arts

0614082 Body on Education and Science

9000 Intergovernmental transfers

4 640

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

4 555

9770 Other subventions from the local budget

4 390

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

6000 Housing and communal services

3 968

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

2 290

6030 Organisation of improvement of settlements

1 678

3000 Social protection and social security

3 875

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

2 209

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

2 209

3240 Other institutions and measures

1 234

3242 Other measures of social protection and social security

1 234

247