Comparative rating assessment according to the consolidated financial statements

The article presents a comparative analysis methodology for a group of companies belonging to different sectors of the economy. The indicators of the production and economic activities of the Companies necessary for analysis are determined. A comparative analysis was carried out according to the data of the consolidated financial statements, during which a standard was determined and the rating of each company was calculated. Based on this technique, it is concluded that its application is incorrect for objects belonging to various sectors of the economy.