Indicators

2017

2018

2019

2020

2021

1) Fixed part of current assets (working capital)

77.7

118.3

156.9

139.0

190.0

2) Variable part of current asset

94.50

67.50

27.70

65.80

62.10

3) Permanent capital

538.4

462.9

509.0

490.4

555.3

4) Own current capital

77.7

118.3

156.9

139.0

190.0

Asset financing Approaches

1) Moderate approach

CA = Short-term L, Own Current Capital = 0

2) Risky approach

PC < NCA

Short-term L > CA

Own current capital < 0

NCA = 1/3 short-term L + long-term L + OC

3) Absolute, decent approach

NCA < PC

OCC = CA − short-term L

77.7

118.3

156.9

139.0

190.0

4) Aggressive approach

PC = NCA + WC + VPCA*1/2

OCC = WC + VPCA*1/2

ЭХХХ > short-term L

5) Conservative approach

PC = NCA + 0.1CA

Short-term L < CA

OCC = 0.1CA