Ministry of Higher and Secondary Special Education of the Republic of Uzbekistan Tashkent State University of Economics

BALANCE SHEETS of MICROSOFT COMPANY17

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BALANCE SHEETS of MICROSOFT COMPANY¹⁷

June 30,	2021	2020

Assets
Current assets:
Cash and cash equivalents	$ 14,224	$ 13,576
Short-term investments	116,110	122,951

Total cash, cash equivalents, and short-term investments	130,334	136,527
Accounts receivable, net of allowance for doubtful accounts of $751 and $788	38,043	32,011
Inventories	2,636	1,895
Other current assets	13,393	11,482

Total current assets	184,406	181,915
Property and equipment, net of accumulated depreciation of $51,351 and $43,197	59,715	44,151
Operating lease right-of-use assets	11,088	8,753
Equity investments	5,984	2,965
Goodwill	49,711	43,351
Intangible assets, net	7,800	7,038
Other long-term assets	15,075	13,138

Total assets	$ 333,779	$ 301,311

Liabilities and stockholders’ equity
Current liabilities:
Accounts payable	$ 15,163	$ 12,530
Current portion of long-term debt	8,072	3,749
Accrued compensation	10,057	7,874
Short-term income taxes	2,174	2,130
Short-term unearned revenue	41,525	36,000
Other current liabilities	11,666	10,027

Total current liabilities	88,657	72,310
Long-term debt	50,074	59,578
Long-term income taxes	27,190	29,432
Long-term unearned revenue	2,616	3,180
Deferred income taxes	198	204
Operating lease liabilities	9,629	7,671
Other long-term liabilities	13,427	10,632

Total liabilities	191,791	183,007

Commitments and contingencies
Stockholders’ equity:
Common stock and paid-in capital – shares authorized 24,000; outstanding 7,519 and 7,571	83,111	80,552
Retained earnings	57,055	34,566
Accumulated other comprehensive income	1,822	3,186

Total stockholders’ equity	141,988	118,304

Total liabilities and stockholders’ equity	$ 333,779	$ 301,311

Table 3
BALANCE SHEET of SUMSUNG company¹⁸

Period Ending:	2021	2020
Period Ending:	30.September	31.December
Total Current Assets	212793019	198215579
Cash and Short Term Investments	120240975	124652843
Cash	-	-
Cash & Equivalents	32675040	29382578
Short Term Investments	87565935	95270265
Total Receivables, Net	47100626	34569597
Accounts Receivables - Trade, Net	42369691	30965058
Total Inventory	37801695	32043145
Prepaid Expenses	2916308	2266100
Other Current Assets, Total	4733415	4683894
Total Assets	410420718	378235718
Property/Plant/Equipment, Total – Net	143029384	128952892
Property/Plant/Equipment, Total – Gross	-	328606313
Accumulated Depreciation, Total	-	-199653421
Goodwill, Net	-	5673642
Intangibles, Net	20753637	12794860
Long Term Investments	23177896	21854964
Note Receivable - Long Term	-	-
Other Long Term Assets, Total	10666782	10743781
Other Assets, Total	-	-
Total Current Liabilities	81871964	75604351
Accounts Payable	13865671	9739222
Payable/Accrued	-	-
Accrued Expenses	25182366	24330339
Notes Payable/Short Term Debt	15117140	16553429
Current Port. of LT Debt/Capital Leases	1271589	716099
Other Current liabilities, Total	26435198	24265262
Total Liabilities	122089510	110565387
Total Long Term Debt	2680837	2947853
Long Term Debt	514096	948137
Capital Lease Obligations	2166741	1999716
Deferred Income Tax	22487982	18810845
Minority Interest	8434910	8277685
Other Liabilities, Total	6613817	4924653
Total Equity	288331208	267670331
Redeemable Preferred Stock, Total	-	-
Preferred Stock - Non Redeemable, Net	-	-
Common Stock, Total	897514	897514
Additional Paid-In Capital	4403893	4403893
Retained Earnings (Accumulated Deficit)	284826992	271068211
Treasury Stock – Common	-	-
ESOP Debt Guarantee	-	-
Unrealized Gain (Loss)	4151967	4975756
Other Equity, Total	-5949158	-13675043
Total Liabilities & Shareholders' Equity	410420718	378235718
Total Common Shares Outstanding	6792.67	6792.67
Total Preferred Shares Outstanding	-

Presently, we should see the equation and estimation for the Solvency Ratios underneath:

In the underneath given figure, we have done the estimation for different dissolvability proportions.
Table 4 calculation solvency ratios¹⁹

Ratio	Samsung Company	Microsoft Company
Long Term debt to equity Ratio	Long Term Debt/Total Equity=$514096/$288331208=0.0017	Long Term Debt/Total Equity= $50,047/$141,988=0.35
Total Debt to Equity Ratio	Total Debt/Total Equity= $2680837/$288331208=0.009	Total Debt/Total Equity= $88,657/$141,988=0.26
Debt Ratio	Total Debt/Total Assets= $2680837/$410420718=0.006	Total Debt/Total Assets= $88,657/$333,779=0.26
Financial Leverage	Total Assets / Total Equity = $410420718/$288331208=1.4	Total Assets / Total Equity = $333,779/$141,988=2.35
Proprietary Ratio	Total Equity/Total Assets = $288331208/$410420718=0.7	Total Equity/Total Assets = $141,988/$333,779=0.42

In view of the above Ratios, we can notice a couple of fascinating experiences:
Alpha Company has a higher Long-Term Debt to Equity Ratio contrasted with Beta Company however a lower Total Debt to Equity proportion contrasted with Beta, which means that Beta Company is utilizing all the more momentary obligation financing to finance itself and will be more inclined to liquidity chances on the off chance that the momentary rates moved unfavorably.
Both the organizations are having a similar degree of Total Debt; nonetheless, because of increment value Contribution, Alpha Company has less monetary Leverage contrasted with Beta Company.
It should be noticed that the different Solvency Ratios examined above ought not be found in detachment however ought to be thought about all things considered, which will assist partners with bettering comprehend and like the significance of these proportions and make a superior judgment identified with the drawn out dissolvability and capacity of the business to respect its monetary responsibilities and keep being a worth maker.

Conclusion
Summarizing the work done, we create the main results of research and conclusions based on them.
Solvency is realized as the external stability of the financial stability of the enterprise, and this reflects its ability to pay its debts and obligations over a period of time.
Pay ability is the availability of cash and their equivalents are sufficient to pay payments that require immediate payment.
The main features of the payment are:
a) availability of sufficient funds in the current account;
b) No overdue payments.
The financial stability of a firm’s own financial stability characterizes its financial condition from the adequacy and efficiency of the use of capital. Performance indicators, along with liquidity indicators, characterize a company’s reliability. If financial stability is lost, the probability of bankruptcy is high, the company is not financial.
Liquidity is an ability of this company:
1) prompt response to unexpected financial problems and opportunities;
2) increase in assets with the growth of sales;
3) repayment of short-term debt on the usual change of assets.
The liquidity of an asset is to convert it into cash. The level of liquidity is determined by the period of time during which this change can be made.
A review of the regulatory documents available in the second section showed that the analysis of the financial situation associated with the study of individual aspects of the enterprise, allows to break the probability of lending, to break the probability of lending. Evaluate the effective directions of the formation of the financial policy of the enterprise. However, this type of analysis is local, thematic. Normative documents do not contain methodological approaches for a comprehensive analysis of the financial condition of enterprises (organizations). In addition, the criteria for organizing the financial condition of enterprises, the criteria for evaluating the conditions of the national economy are still important.
The solvency of the enterprise can be improved in the following ways:
Improving product quality
Loans and credits;
Delivery of payable debt to suppliers;
Increase debt to employees.
Mobilization of resources, which reduces financial tensions, the development of production of various forms of enterprise (sanitary) and others, and so on.
We have also defined what financial analysis is and is a method of assessing and forecasting the financial condition of an enterprise in the traditional sense, taking into account the accounting report.
It is common to distinguish two types of financial analysis - internal and external. Internal analysis is performed by enterprise employees (financial managers). External analysis is performed by analysts who are unauthorized entities (e.g., auditors) for enterprises.
The analysis of the financial condition of the enterprise has a number of objectives:
Determining the financial situation;
Determining changes in financial position in their part of space time;
Identify the main factors that lead to changes in the financial situation;
Forecast of the main trends of the financial situation
Summarizing the work, we can say that solvency and liquidity are the most important indicators of the financial condition of the enterprise. Based on the analysis, it is possible to study the investment attractiveness of the project, as well as change its activities at one stage or another. In addition, this analysis may indicate the possibility of bankruptcy, which is very important for businesses and investors in the current situation in our time.

List of used literature and websites:
1. Sheremet A.D. et al. The method of financial analysis of a company. – M.: Association of accountants, 2019.
2. Enterprise economics. Under. ed. Semenova V. M. Center for Economics and Marketing, 2018.
3. Skilkovskaya, EP In -ent Anti-Crisis Management: Textbook: "Accounting, Analysis and Auditing", "Management and Marketing", "Management and Marketing", "Management and Marketing", "B. Brodsky", BE Brodskiy. - 3dd., Harakat. and add. - 2006. - 355 C. (1375679 - XH 1375680 - AB)
4. Complex economic analysis of economic activity: Textbook for students majoring in "Accounting, Analysis and Auditing", "Finance and Credit", "Taxes and Taxation". I. Alekseeva, Yu. V. Vasilyev, A. Vasilev, L. I. USHwitskiy]. - 2d., Pererab. and add. - Fear, 2009. - 687 v. (1418298 - CHH)
5. Krenina, M. N. Financial condition of the enterprise: valuation methods: valuation methods / creinina, m.N. - m .: ICC "OF" ICC, 2008. 223 C. (1296531 - IES)
6. www.investopedia.com
7. www.econimicst.com
8. www.accountingstandards.com
9. www.en.wikipedia.org
10. www.orginfo.uz
11. www.stat.uz/en/

1 https://marketbusinessnews.com/financial-glossary/solvency-definition-meaning/

2 https://corporatefinanceinstitute.com/resources/knowledge/finance/solvency/

3 https://www.lex.uz/uz/

4 https://www.lex.uz/uz/

5 https://www.lex.uz/uz/

6 https://www.lex.uz/uz/

7 https://www.wallstreetmojo.com/solvency/

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9 investopedia.com/terms/s/solvencyratio.asp

10 investopedia.com/terms/s/solvencyratio.asp

11 https://dropt.ru/uz/basic-tools/platezhesposobnost-predpriyatiya-i-ee-ocenka-ocenka-platezhesposobnosti-predpriyatiya-metody-diagnostik/

12 https://www.wallstreetmojo.com/solvency-ratios/