The article shows the necessity and importance of forming a rating of financial performance of companies. The goals and problems of rating companies according to the criterion of financial efficiency are formulated. The indicator (Tobin’s coefficient) used in world practice for rating companies in terms of financial efficiency is presented and an algorithm for its calculation in relation to the peculiarities of Russian financial statements is presented. The financial performance rating is based on the methodology for assessing the company’s value. The main inaccuracies that are present in the calculations of the cost of companies in the Russian scientific and practical literature are noted. In this regard, the algorithms for calculating the key indicators that form the value of the company’s value have been refined. The results of calculating the rating of financial performance for twelve leading Russian companies engaged in industrial production in the field of mechanical engineering according to their financial statements for 2020 are presented. The calculation results are analyzed in comparison with the rating of companies in terms of annual revenues, total assets and return on equity.