How to calculate the net assets of an enterprise

Net assets of an enterprise are an indicator of its stability and ability to respond to existing obligations. It is not difficult to calculate the net assets of an enterprise; it is only important to have balance sheet data at hand and to be able to classify them correctly.

You will need

the balance sheet of the company or other other form of reporting, which reflects all the financial indicators of the organization, calculator, pen, notebook

Instruction manual

1

Calculate the amount of assets. To do this, add non-current and current assets, capital and reserves. The following indicators are not included in the amount of assets - the value of the organization’s shares repurchased from shareholders, debts of all founders on mandatory contributions to the authorized capital. For example, an organization has a residual value of fixed assets equal to 1.5, long-term investments - 0.5, stocks - 0.1, receivables - 0.6, debts of founders - 0.3, cash - 0.7 million rubles. Then the amount of assets is 1.7 million rubles.

2

Calculate the amount of liabilities. To do this, add up long-term and short-term liabilities, taking into account loans, debt to the budget, loans and other liabilities. The following indicators are not involved in calculating the amount of liabilities - deferred income, as well as the amount of capital and reserves. Suppose X has long-term loans in the amount of 0.8, loans - 0.3, debt to the budget - 0.1, authorized capital - 0.1 million rubles. Then the amount of liabilities is 1.1 million rubles

3

Calculate the net assets of the enterprise. Subtract the total amount of liabilities from the amount of assets. In our example, net assets are equal to 0.6 million rubles. This figure should be reflected in the form number three "On changes in capital", where it is compared with the same indicator for the previous quarter or year, which makes it possible to track the dynamics of improving the financial condition of the organization.

4

Make a conclusion about the general financial condition based on the amount of available net assets. In the example, the company "X" has a positive, albeit small, amount of net assets, which means that it is characterized by a stable financial condition.

note

Net assets of the enterprise should be calculated at the end of each quarter and at the end of the year.

• We calculate net assets
• how to calculate net assets