The paper is devoted to questions related to financial analysis’s graphical method development, the necessity
for which has arisen from organizations management need in the objective and comprehensive information on
these organizations’ financial status. The offered graphic way of book-keeping report indices visualization as a
special diagram hereinafter called the balancegram allows estimate organization’s financial status in general,
and the special balancegrams for each object allow make it even by those managers who had not a special
financial training. Performance evaluations of financial analysis objects have been presented graphically in
this paper, as well as a graphical correlation of factor indicators for the absolute, normal, acceptable low,
unacceptably low degrees of organization’s financial solvency and insolvency. Factor indicators are noncurrent
assets, stores taking into account the input value added tax, including not for sale part of stores,
permanent capital, normal sources of work equipment and stocks. For credit rating a graphical ratio of factor
indicators for the absolute, sufficient, low degrees of solvency and insolvency has been presented. Discounting
assets ( which are the sum of monetary resources and short-term financial investments, half of accounts
receivable’s total value, third part of stores taking into account the input value added tax, income-bearing
placements and long-term financial investments) are posted in the left side of the balancegram. In the right
side have been represented discounting liabilities consisted of amount of accounts payable, half of short-term
loans (borrowings), one third of long-term liabilities. Also in the balancegram’s left side is given the division
of discounted liabilities at quarters to determine the degree of solvency. Estimate of low, medium and high
probability of bankruptcy has been presented by the ratio of main factor indices for assets and liabilities. Assets
comprise monetary resources, short-term financial investments, stores taking into account the input value
added tax, in particular the saleable part of the stores. Liabilities comprise the short-term ones. Graphic method
is applied not only in real economy organizations, but also in private pension funds, and leasing companies.