REMEDIUMREMEDIUM1561-59362658-3534Joint-Stock Company Chicot114910.21518/1561-5936-2019-10-78-84Original ArticleManufacturers rating by return on assets and equity volume, 2017RomanovaSvetlananoemail@neicon.ruRemedium1012201910788418032022Copyright © 2019,2019The rating was built on the basis of the state financial statements of 116 leading financially viable manufacturers of the industry. The operation profit of manufacturers can fully be estimated using the return on assets ratio, i.e. economic profitability, which is defined as the ratio of net profits to asset value. As at the end of reporting period, the return on assets ratio for the pharmaceutical industry, when averaged, was 10.68%. Among the leading manufacturers by this indicator stands out GENERIUM JSC, which return on assets ratio is 38.73%, which is 3.63 times higher than the industry average. Thus, each rouble invested into the assets of this manufacturer brings about 39 kopecks of net profit. Return on assets ratios of CANONPHARMA PRODUCTION CJSC and VALENTA PHARM JSC was 3.00 and 2.84 times higher than the industry average, respectively.pharmaceutical industrymedical industrymanufacturersmedicinal productsprosthetic and orthopedic devicesperformance indicatorsreturn on assetscapital and reservesanalysisratingфармацевтическая промышленностьмедицинская промышленностьпредприятиялекарственные средствапротезно-ортопедические средствапоказатели деловой активностирентабельность активовкапитал и резервыанализрейтинг[Романова С.А., Захарова В.М. Рейтинг предприятий медицинской промышленности за 1 полугодие 2002 года. Ремедиум. 2002;(10):60-69.][Романова С.А. Ежемесячный обзор: деловая активность предприятий отрасли. Ремедиум. 2018;(10):50-55.][Романова С.А. Инвестиционная привлекательность предприятий отрасли.. методологические аспекты. Ремедиум. 2010;(4):14-17.][Романова С.А. Рейтинг инвестиционной привлекательности протезно-ортопедических предприятий по результатам 2014 года. Ремедиум. 2017;(10):73-76.][http://www.finanalis.ru.][http://afdanalyse.ru/publ/finansovyj_analiz/ fin_koefitcienti.][http://www.finchas.ru.][http://polbu.ru/kovalev_ecanalysis/ch53_all.html.][http://bp.ds31.ru/articles.][http://allfi.biz.][http://infobank.by/1594/default.aspx.]