Statistics on Financial Statements of Non-financial Corporations Sector of the Russian Federation
2024
Last update: 22.12.2025
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Statistics on Financial Statements of Non-financial organisations of the Russian Federation |
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Number of organisations |
Balance sheet total |
Borrowings | Revenue | Net profit |
|---|---|---|---|---|
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2,2 million |
588,8 trillion rubles |
369,2 trillion rubles |
423,1 trillion rubles |
27,8 trillion rubles |
| (-1,9 %) | (+9,9%) | (+12,6%) | (+11,5%) | (-12,4%) |
Based on the annual accounting (financial) statements (AAS) of non-financial organisations (data from the state information resource of the accounting (financial) statements (SIR AS), which is compiled and maintained by the Federal Tax Service). Change in indicators: 2024 vs 2023.
In 2024, the number of non-financal organisations in the Statistical Register* increased by 0.5%. The growth rate of main balance sheet items slowed down compared to 2023. The composition of debt remained unchanged, with a gradual decline in the ratio of short-term borrowings in favor of long-term borrowings amid overall growth of debt in non-financial sector. The revenue of non-financial corporations continued to grow in 2024, increasing by 11.5% to 423.1 tn rubles, simultaneous decline of profits and increase in losses in some economic activities leaded to a decrease of net profit by 12.4% along the whole sector. Among the financial soundness indicators, the greatest change was observed in the cost of financing indicator, which increased by 2.5 percentage points against the backdrop of the tightening monetary policy measures implemented by the Bank of Russia throughout 2024.
*Statistical Business Register of the Federal State Statistics Service.
As of December 31, 2014, the number of organisations in the non-financial sector has increased to 2.99 million. The annual financial statements were submitted by 2.2 million organisations (76.4%), which is 1.9% lower than the previous year.
Comparison between the number of non-financial organisations in Statistical Register and in SIR AS* (by economic activity)
*The state information resource of the accounting (financial) statements.
In 2024, the growth rate of the main balance sheet items of non-financial organisations slowed down. The largest contribution to the growth of assets came from non-financial assets, increasing by 4.21 percentage points, while the growth of liabilities was driven by long-term loans and credit liabilities: 2.68 and 2.65 percentage points, respectively. The sector structure by the amount of assets (balance sheet total) remained unchanged, with leading positions held by organisations in the processing industry (22.1%) and organisations in the wholesale and retail trade (18.9%). The ratio of non-financial assets to total assets remained constant at 42% across the entire sector. Organisations providing transportation and storage services traditionally had the highest ratio among non-financial organisations, while the lowest ratio is observed in respect of organisations engaged in professional, scientific, and technical activities.
Key items of balance sheet*, tn rubles
|
Indicator |
31.12.2022 |
31.12.2023 |
31.12.2024 |
Annual growth rate, % |
|
|---|---|---|---|---|---|
|
2023 |
2024 |
||||
| Assets | |||||
| Non-financial assets | 195,8 | 225,9 | 248,5 | 15,4 | 10 |
| Long-term financial assets | 79,9 | 96,1 | 104,6 | 20,3 | 8,8 |
| Short-term financial assets | 50,4 | 58,3 | 60,3 | 15,6 | 3,5 |
| Deferred tax assets | 7,7 | 9,5 | 14 | 23,1 | 47,8 |
| Accounts receivable | 115,8 | 137,7 | 154,1 | 18,9 | 11,9 |
| Other assets | 6,7 | 8,1 | 7,3 | 21 | −9,5 |
| Balance sheet. Assets | 456,3 | 535,6 | 588,8 | 17,4 | 9,9 |
| Liabilities | |||||
| Capital and reserves | 180,1 | 207,8 | 219,8 | 15,4 | 5,8 |
| including: Retained profit (uncovered loss) | 88,3 | 103,9 | 109,1 | 17,7 | 5 |
| Long-term borrowings | 72,3 | 86,6 | 101 | 19,9 | 16,6 |
| Short-term borrowings | 39,2 | 46 | 53 | 17,1 | 15,4 |
| Deferred tax liabilities | 11 | 12,6 | 16,9 | 14,6 | 33,9 |
| Accounts payable | 140,1 | 166,3 | 180,5 | 18,7 | 8,5 |
| Balance sheet. Liabilities | 456,3 | 535,6 | 588,8 | 17,4 | 9,9 |
*Adjusted data from SIR AS.
Contribution to annual growth of key components of balance sheet, p.p.
Balance sheet total of non-financial organisations (by economic activity), %
Ratio of non-financial assets to total assets (by economic activity)
In 2024, the ratio of short-term debt to long-term debt continued to decrease. The highest ratio traditionally observed in construction sector. The largest amounts of non-financial sector liabilities fall on organisations in the processing industry and wholesale and retail trade: 23.5% and 19.9% of the total amount, respectively. Most significant amounts of the non-financial sector’s liabilities are held by organisations with liabilities of less than 10 billion rubles and organisations with liabilities of more than 100 billion rubles but less than 1 trillion rubles. These categories account for 37.1% and 21.6% of the total amount, respectively.
Short-term to long-term borrowings* ratio (by economic activity)
*Short-term borrowings are the sum of short-term liabilities (item 1500 of the balance sheet); and long-term borrowings are the sum of long-term liabilities (item 1400 of the balance sheet).
Contribution to the growth rate of borrowings* by type of economic activity, p.p.
*Borrowings are the sum of long-term liabilities under section IV of the balance sheet (item 1400) and short-term liabilities under section V of the balance sheet (item 1500). They include long- and short-term borrowings, deferred tax liabilities, accounts payable, and other liabilities.
Distribution of non-financial organisations grouped by the size of borrowings as of 31 December 2024
In 2024, the revenue of the non-financial sector continued to grow and reached 423.1 trillion rubles. In some activities, there was a decline in net profit compared to 2023, particularly in trade, in professional, scientific and technical activities and in transportation and storage.
Individual indicators of Profit and Loss Statement, tn rubles
|
Indicator |
31.12.2021 |
31.12.2022 |
31.12.2023 |
Annual growth rate, % |
|
|---|---|---|---|---|---|
|
2022 |
2023 |
||||
| Revenue | 326,3 | 379,4 | 423,1 | 16,3 | 11,5 |
| Gross profit (loss) | 66 | 73 | 78,7 | 10,6 | 7,8 |
| Interest payable | 6,7 | 8 | 12,7 | 19,3 | 59 |
| Profit (loss) before tax | 25,4 | 35,2 | 30,9 | 38,7 | −12,1 |
| Net profit (loss) | 22,6 | 31,7 | 27,8 | 40,2 | −12,4 |
Contribution to annual growth of revenue, p.p.
*In accordance with Part 6 of Article 10 of Federal Law No.
Revenue to non-financial assets ratio (by economic activity)
Distribution of profits and losses be economic activities, 2022-2024, tn
rubles
In 2024 compared to 2023 financial indicators changed in a following way: asset profitability decreased from 5.8 to 4.6%,the return on capital decreased from 22.7 to 20.9% and the net profit margin decreased from 7.6 to 4.7%.
Calculation of indicators:
1. Cost of financing
indicator means the ratio of interest payable to long- and
short-term borrowings.
2. Financial leverage ratio means the
ratio of liabilities to capital and reserves.
2. Return on
equity (ROE) means the ratio of net profit to capital (equity) and
reserves.
3. Return on assets (ROA) means the ratio of net
profit to assets.
4. Return on sales (ROS) means the ratio
of net profit to revenue.
5. Liquidity ratio means the ratio
of current assets to short-term liabilities.
Cost of financing indicator
A – agriculture, forestry, hunting, fishing and fish farming; B – mining and quarrying; C – manufacturing; D – power supply; F – construction; G – wholesale and retail trade; H – transportation and storage; I – accommodation and food service activities; J – information and communication; L – real estate activities; M – professional, scientific and technical activities; N – administration and support service activities; Other – other activities.
Financial leverage ratio
A – agriculture, forestry, hunting, fishing and fish farming; B – mining and quarrying; C – manufacturing; D – power supply; F – construction; G – wholesale and retail trade; H – transportation and storage; I – accommodation and food service activities; J – information and communication; L – real estate activities; M – professional, scientific and technical activities; N – administration and support service activities; Other – other activities.
Ratio of short-term to long-term borrowings
A – agriculture, forestry, hunting, fishing and fish farming; B – mining and quarrying; C – manufacturing; D – power supply; F – construction; G – wholesale and retail trade; H – transportation and storage; I – accommodation and food service activities; J – information and communication; L – real estate activities; M – professional, scientific and technical activities; N – administration and support service activities; Other – other activities.
Short-term to long-term borrowings
A – agriculture, forestry, hunting, fishing and fish farming; B – mining and quarrying; C – manufacturing; D – power supply; F – construction; G – wholesale and retail trade; H – transportation and storage; I – accommodation and food service activities; J – information and communication; L – real estate activities; M – professional, scientific and technical activities; N – administration and support service activities; Other – other activities.
Financial assets to non-financial assets ratio
A – agriculture, forestry, hunting, fishing and fish farming; B – mining and quarrying; C – manufacturing; D – power supply; F – construction; G – wholesale and retail trade; H – transportation and storage; I – accommodation and food service activities; J – information and communication; L – real estate activities; M – professional, scientific and technical activities; N – administration and support service activities; Other – other activities.
Retained profit (uncovered loss) to equity ratio
A – agriculture, forestry, hunting, fishing and fish farming; B – mining and quarrying; C – manufacturing; D – power supply; F – construction; G – wholesale and retail trade; H – transportation and storage; I – accommodation and food service activities; J – information and communication; L – real estate activities; M – professional, scientific and technical activities; N – administration and support service activities; Other – other activities.
ROE, %
A – agriculture, forestry, hunting, fishing and fish farming; B – mining and quarrying; C – manufacturing; D – power supply; F – construction; G – wholesale and retail trade; H – transportation and storage; I – accommodation and food service activities; J – information and communication; L – real estate activities; M – professional, scientific and technical activities; N – administration and support service activities; Other – other activities.
ROA, %
A – agriculture, forestry, hunting, fishing and fish farming; B – mining and quarrying; C – manufacturing; D – power supply; F – construction; G – wholesale and retail trade; H – transportation and storage; I – accommodation and food service activities; J – information and communication; L – real estate activities; M – professional, scientific and technical activities; N – administration and support service activities; Other – other activities.
ROS, %
A – agriculture, forestry, hunting, fishing and fish farming; B – mining and quarrying; C – manufacturing; D – power supply; F – construction; G – wholesale and retail trade; H – transportation and storage; I – accommodation and food service activities; J – information and communication; L – real estate activities; M – professional, scientific and technical activities; N – administration and support service activities; Other – other activities.
Liquidity ratio
A – agriculture, forestry, hunting, fishing and fish farming; B – mining and quarrying; C – manufacturing; D – power supply; F – construction; G – wholesale and retail trade; H – transportation and storage; I – accommodation and food service activities; J – information and communication; L – real estate activities; M – professional, scientific and technical activities; N – administration and support service activities; Other – other activities.
The ‘Non-financial corporations’ sector comprises organisations whose main activity is to produce market goods or non-financial services. The sector also includes the branches of non-resident corporations engaged in non-financial activity in the Russian Federation and non-profit institutions that are market producers.
Other economic activities include:
– agriculture, forestry,
hunting, fishing and fish farming;
– electricity, gas and steam
supply;
– water supply, sewerage, waste management, and remediation
activities;
– accommodation and food service activities;
–
information and communication;
– administration and support service
activities;
– human health and social work activities;
– arts,
sports, entertainment, recreation, etc.
Information on the procedure for preparing the publication Statistics on Financial Statements of Non-financial organisations of the Russian Federation is presented in the Methodological Notes. .
Data of Reporting Form 0710001 “Balance Sheet”
Data of Reporting
Form 0710002 “Profit and Loss Statement”
Unified State Register of
Legal Entities
Unified Register of Small and Medium-sized
Enterprises
Statistical Register of Business Entities of the Federal
State Statistics Service