Comparison of Financial Ratios: Lukoil & Rosneft Balance Sheet and P&L Overview: Rosneft P&L of Lukoil bln. Rub Revenue Balance Sheet of Lukoil 2019 7 841 2018 8 036 bln. Rub 2019 2018 Assets Cash 516 493 COGS 5 002 5 147 Receivables 437 430 Gross Profit 2 839 2 889 Inventories 414 382 Operating Expenses 2 018 2 118 Total Current Assets 1 554 1 478 Non-current assets 4 393 4 254 Operating profit 821 771 Total Assets 5 947 5 732 PBT 793 773 Accounts Payable 607 547 Net Income 642 621 Total current liabilities 1 208 915 Liabilities & Equity Total non-current liabilities 766 744 Total Liabilities 1 974 1 659 Total Equity 3 973 4 073 Balance Sheet and P&L Overview: Rosneft P&L of Rosneft bln. Rub Revenue Balance Sheet of Rosneft 2019 8 676 2018 8 076 bln. Rub 2019 2018 Assets Cash 228 832 COGS 2 997 2 399 Receivables 750 642 Gross Profit 5 679 5 677 Inventories 438 393 Operating Expenses 4 374 4 393 Total Current Assets 2 396 3 022 Non-current assets 10 554 10 141 Operating profit 1 305 1 284 Total Assets 12 950 13 163 PBT 997 832 Accounts Payable 1 162 1 130 Net Income 805 649 Total current liabilities 2 755 2 874 Total non-current liabilities 5 043 5 612 Total Liabilities 7 798 8 486 Total Equity 5 152 4 677 Liabilities & Equity