Professional Football Club CSKA-Sofia SPJSC - Sofia

1. Profitability
	2016	2013	2012	2011	2010	2009	2008	2001	2000	1999
1.1. Return on sales	-0.41	0.26	-0.81	0.28	-0.30	0.44	-0.70	0.02	-0.96	0.01
1.2. Return on Shareholders' Equity	2.49	0.82	-4.22	0.61	-0.60	1.83	0.18	-0.49	2.42	0.08
1.3. Return on liabilities	-0.35	0.88	-0.70	1.61	-0.53	1.04	-0.14	0.02	-0.22	0.03
2. Liquidity
2.1. Current liquidity	0.73	1.87	1.40	3.44	1.90	5.91	0.44	0.70	0.58	1.16
2.2. Acid test liquidity	0.65	1.86	1.25	3.39	1.85	5.87	0.42	0.69	0.57	1.16
2.3. Absolute liquidity	0.22	0.26	-	0.62	0.43	0.21	0.26	0.06	0.01	0.26
3. Autonomity
3.1. Financial autonomity	-0.17	0.52	0.14	0.73	0.47	0.36	-3.51	-0.05	-0.10	0.26
3.2. Debt ratio	-6.02	1.93	7.02	1.38	2.12	2.75	-0.28	-21.20	-9.95	3.89
4. Turnover
4.1. Stock turnover, days	36.08	1.55	5.51	2.31	7.56	1.17	7.63	3.43	16.24	0.98
4.2. Stock turnover, times per year	9.98	231.91	65.35	155.97	47.60	307.32	47.16	105.00	22.17	369.00
4.3. Receivables turnover, days	178.01	170.34	289.88	149.55	210.33	193.80	48.23	180.81	890.53	126.18
5. Effectiveness
5.1. Expenses effectiveness	0.69	1.41	0.53	1.43	0.77	1.90	0.59	1.02	0.77	1.04
5.2. Revenues effectiveness	1.45	0.71	1.89	0.70	1.29	0.53	1.70	0.98	1.31	0.96
6. Financial stability
6.1. Working capital owned by the company (WCO)	-2 000.00	2 031.00	-615.00	1 811.00	503.00	1 112.00	-9 287.00	-467.00	-483.00	69.00
6.2. Permanent working capital (PWC)	-2 000.00	2 031.00	625.00	1 932.00	854.00	3 588.00	-949.00	-467.00	-483.00	69.00
6.3. Principal stocks forming sources (PSFS)	5 461.00	4 360.00	2 180.00	2 725.00	1 793.00	4 318.00	814.00	1 109.00	678.00	502.00
6.4. Financial stability	non-stable	absolute	normal	absolute	absolute	absolute	non-stable	non-stable	non-stable	absolute
7. Other ratios
7.1. Financial result per share	-0.01	0.01	0.00	0.00	0.00	0.01	0.00	0.00	0.00	0.00