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The analysis of the chief financial indexes (profitability, assets turnover, the capital structures and liquidities) has been supplemented with indexes of the effect of the profitability of the basic activity and the financial lever impact and the factors resulting from them, which exert influence on commercial and financial profitability. The impact of the factors upon commercial, economic and financial profitability is expressed in percentage and percentage points. By arranging the indexes ofdoi:10.17770/lner2013vol1.5.1152 fatcat:6mmndqgyvbb3deuxnhkonpk3ea