diff --git a/Gemfile b/Gemfile
index 7eb2513..6975eed 100644
--- a/Gemfile
+++ b/Gemfile
@@ -9,6 +9,7 @@ gem "rails", "~> 7.1.3", ">= 7.1.3.2"
 gem "sidekiq" # background jobs processing
 gem 'httparty' # for http requests
 gem 'rubyzip' # for zip file processing
+gem 'roo', '~> 2.10' # for xlsx file parsing
 
 # The original asset pipeline for Rails [https://github.com/rails/sprockets-rails]
 gem "sprockets-rails"
diff --git a/Gemfile.lock b/Gemfile.lock
index 866345b..299c6c3 100644
--- a/Gemfile.lock
+++ b/Gemfile.lock
@@ -335,6 +335,9 @@ GEM
     request_store (1.7.0)
       rack (>= 1.4)
     rexml (3.3.9)
+    roo (2.10.1)
+      nokogiri (~> 1)
+      rubyzip (>= 1.3.0, < 3.0.0)
     rspec-core (3.13.2)
       rspec-support (~> 3.13.0)
     rspec-expectations (3.13.3)
@@ -496,6 +499,7 @@ DEPENDENCIES
   rack-cas!
   rails (~> 7.1.3, >= 7.1.3.2)
   redis (>= 4.0.1)
+  roo (~> 2.10)
   rspec-rails (~> 6.1.0)
   rubyzip
   selenium-webdriver
diff --git a/app/assets/stylesheets/application.scss b/app/assets/stylesheets/application.scss
index 263c9ba..31ab3a2 100644
--- a/app/assets/stylesheets/application.scss
+++ b/app/assets/stylesheets/application.scss
@@ -18,4 +18,6 @@
  @use "jquery-ui/core";
  @use "toastr";
  
- @use "base";
\ No newline at end of file
+ @use "base";
+ @use "application_settings";
+ @use "main";
\ No newline at end of file
diff --git a/app/assets/stylesheets/application_settings.scss b/app/assets/stylesheets/application_settings.scss
new file mode 100644
index 0000000..3cc73d4
--- /dev/null
+++ b/app/assets/stylesheets/application_settings.scss
@@ -0,0 +1,33 @@
+:root{
+  --bg-color: #F3F3F5;
+  --navbar-border: #d3d3d3;
+  --blue-color: #0078F6;
+  --blue-light-color: #e5f1fe;
+  --text-callout-color: #B6B6B6;
+  --yellow-color: #F9D256;
+  --white-color: #fff;
+  --red-color: #EF3E3B;
+  --footer-text-color: #757575;
+  --purple-color: #4C13A2;
+  --green-color: #4CBFC0;
+  --orange-color: #FE9F40;
+  --grey-color: #C9CBCE;
+  --grey-light-color:#F6F6F6;
+  --grey-dark-color:#a9a9a9;
+  --border-dropdown-color: #e8e8e8;
+  --text-dropdown-color: #0F0F11;
+  --main-header-text: #7C7C7C;
+
+//TEXT weight
+  --bold: 700;
+  --semi-bold: 600;
+  --medium: 500;
+  --regular: 400;
+}
+
+body {
+  font-family: 'Inter', sans-serif;
+  background-color: var(--bg-color);
+  width: 90vw;
+  margin: 0 auto;
+}
diff --git a/app/assets/stylesheets/main.scss b/app/assets/stylesheets/main.scss
new file mode 100644
index 0000000..44b28e8
--- /dev/null
+++ b/app/assets/stylesheets/main.scss
@@ -0,0 +1,77 @@
+.main-header {
+    width: 100%;
+    text-align: center;
+    font-size: 2.5rem;
+    font-weight: var(--bold);
+}
+
+.nav-container {
+    width: 20%;
+    margin: 0 auto;
+    display: flex;
+    justify-content: space-around;
+
+}
+
+.add-new {
+    text-align: center;
+    width: 100%;
+    margin-block: 15px;
+}
+
+a.link {
+    border: 1px solid black;
+    border-radius: 20px 20px;
+    padding: 10px;
+    font-size: 1.5rem;
+
+}
+
+a.link:hover {
+    background-color: black;
+    color: var(--white-color)
+
+}
+
+.header{
+    width: 100%;
+    text-align: center;
+}
+
+.header-title {
+    font-size: 2.5rem;
+    font-weight: var(--bold);
+}
+
+.main-container {
+    height: 100vh;
+}
+
+.informations-data {
+    display: flex;
+    flex-direction: column;
+    width: 80%;
+    min-width: 300px;
+    max-width: 1200px;
+    margin: 0 auto 10px;
+}
+
+.information-data {
+    border: 2px solid black;
+    display: flex;
+    flex-direction: column;
+    padding: 5px;
+    margin: 20px;
+}
+
+.information-elem {
+    font-weight: var(--semi-bold);
+    font-size: 1.5rem;
+    padding: 2.5px;
+}
+
+.add-new-organisation {
+    border: 1px solid #ccc; 
+    padding: 10px; 
+    margin: 10px 0;
+}
diff --git a/app/controllers/auditors_controller.rb b/app/controllers/auditors_controller.rb
new file mode 100644
index 0000000..bb0a4eb
--- /dev/null
+++ b/app/controllers/auditors_controller.rb
@@ -0,0 +1,13 @@
+class AuditorsController < ApplicationController
+  def index
+    auditors = Auditor.all
+
+    @info_about_auditors = auditors.each_with_object({}) do |auditor, hash|
+      hash[auditor.id] = {
+        "Наименование аудиторской организации/ФИО индивидуального аудитора" => auditor.name,
+        "ИНН" => auditor.inn,
+        "ОГРН/ОРГНИП" => auditor.ogrn
+      }
+    end
+  end
+end
diff --git a/app/controllers/welcome_controller.rb b/app/controllers/welcome_controller.rb
index 9b58bae..83a8c4c 100644
--- a/app/controllers/welcome_controller.rb
+++ b/app/controllers/welcome_controller.rb
@@ -1,4 +1,19 @@
 class WelcomeController < ApplicationController
 
-  def home; end
+  def index
+    organizations = Organization.all
+
+    @info_about_organisations = organizations.each_with_object({}) do |org, hash|
+      hash[org.id] = {
+        "ИНН" => org.inn,
+        "Полное наименование юридического лица" => org.full_name,
+        "КПП" => org.kpp,
+        "Код по ОКПО" => org.okpo,
+        "Форма собственности (по ОКФС)" => org.okfs,
+        "Организационно-правовая форма (по ОКОПФ)" => org.okopf,
+        "Вид экономической деятельности по ОКВЭД 2" => org.okved2,
+        "Местонахождение (адрес)" => org.address
+      }
+    end
+  end
 end
diff --git a/app/helpers/auditors_helper.rb b/app/helpers/auditors_helper.rb
new file mode 100644
index 0000000..6cab4b3
--- /dev/null
+++ b/app/helpers/auditors_helper.rb
@@ -0,0 +1,2 @@
+module AuditorsHelper
+end
diff --git a/app/models/auditor.rb b/app/models/auditor.rb
new file mode 100644
index 0000000..e3056b6
--- /dev/null
+++ b/app/models/auditor.rb
@@ -0,0 +1,3 @@
+class Auditor < ApplicationRecord
+  has_many :yearly_files, dependent: :nullify
+end
diff --git a/app/models/document_type.rb b/app/models/document_type.rb
new file mode 100644
index 0000000..17db798
--- /dev/null
+++ b/app/models/document_type.rb
@@ -0,0 +1,5 @@
+class DocumentType < ApplicationRecord
+  has_many :financial_statements, dependent: :restrict_with_error
+
+  validates :name, presence: true
+end
diff --git a/app/models/financial_statement.rb b/app/models/financial_statement.rb
new file mode 100644
index 0000000..427ad08
--- /dev/null
+++ b/app/models/financial_statement.rb
@@ -0,0 +1,6 @@
+class FinancialStatement < ApplicationRecord
+  belongs_to :yearly_file
+  belongs_to :document_type
+
+  validates :data, presence: true
+end
diff --git a/app/models/organization.rb b/app/models/organization.rb
new file mode 100644
index 0000000..4cedcd4
--- /dev/null
+++ b/app/models/organization.rb
@@ -0,0 +1,6 @@
+class Organization < ApplicationRecord
+  has_many :yearly_files, dependent: :destroy
+  has_many :financial_statements, through: :yearly_files
+
+  validates :inn, presence: true
+end
diff --git a/app/models/yearly_file.rb b/app/models/yearly_file.rb
new file mode 100644
index 0000000..d094f8a
--- /dev/null
+++ b/app/models/yearly_file.rb
@@ -0,0 +1,10 @@
+class YearlyFile < ApplicationRecord
+  belongs_to :organization
+  belongs_to :auditor, optional: true
+
+  has_many :financial_statements, dependent: :destroy
+
+  has_one_attached :file
+
+  validates :year, presence: true
+end
diff --git a/app/services/report_parser.rb b/app/services/report_parser.rb
new file mode 100644
index 0000000..f277c92
--- /dev/null
+++ b/app/services/report_parser.rb
@@ -0,0 +1,98 @@
+require 'roo'
+
+class ReportParser
+  SHEET_NAME = 'Сведения об организации'
+  CELL_MAP = {
+    full_name: { row: 6,  col: 13 },
+    inn:       { row: 10, col: 13 },
+    kpp:       { row: 11, col: 13 },
+    okpo:      { row: 12, col: 13 },
+    okfs:      { row: 13, col: 13 },
+    okopf:     { row: 14, col: 13 },
+    okved2:    { row: 15, col: 13 },
+    address:   { row: 16, col: 13 }
+  }.freeze
+
+  AUDITOR_MAP = {
+    name: { row: 19, col: 13 },
+    inn:  { row: 20, col: 13 },
+    ogrn: { row: 21, col: 13 }
+  }.freeze
+
+  def initialize(yearly_file)
+    @yearly_file = yearly_file
+  end
+
+  def call
+    ActiveRecord::Base.transaction do
+      parse_organization
+      parse_auditor
+      extract_year
+    end
+  end
+
+  private
+
+  def spreadsheet
+    @spreadsheet ||= begin
+      tempfile = Tempfile.new(['report', '.xlsx'])
+      tempfile.binmode
+      @yearly_file.file.download { |chunk| tempfile.write(chunk) }
+      tempfile.rewind
+      Roo::Excelx.new(tempfile.path)
+    end
+  end
+
+  def info_sheet
+    @info_sheet ||= spreadsheet.sheet(SHEET_NAME)
+  end
+
+  def read_cell(sheet, row, col)
+    value = sheet.cell(row, col)
+    value.is_a?(String) ? value.strip.presence : value
+  end
+
+  def parse_organization
+    org_data = CELL_MAP.each_with_object({}) do |(attr, pos), hash|
+      hash[attr] = read_cell(info_sheet, pos[:row], pos[:col])
+    end
+
+    organization = @yearly_file.organization
+    organization.update!(org_data)
+    organization
+  end
+
+  def parse_auditor
+    auditor_data = AUDITOR_MAP.each_with_object({}) do |(attr, pos), hash|
+      hash[attr] = read_cell(info_sheet, pos[:row], pos[:col])
+    end
+
+    return if auditor_data[:name].blank?
+
+    auditor_inn = auditor_data[:inn].to_s.strip
+    auditor = if auditor_inn.present?
+                Auditor.find_or_initialize_by(inn: auditor_inn)
+              else
+                Auditor.find_or_initialize_by(name: auditor_data[:name])
+              end
+
+    auditor.assign_attributes(
+      name: auditor_data[:name],
+      inn: auditor_inn.presence,
+      ogrn: auditor_data[:ogrn].to_s.strip.presence
+    )
+    auditor.save!
+
+    @yearly_file.update!(auditor: auditor)
+    auditor
+  end
+
+  def extract_year
+    balance_sheet = spreadsheet.sheet('Бухгалтерский баланс')
+    period_text = balance_sheet.cell(4, 1).to_s
+    year = period_text.match(/(\d{4})/)&.captures&.first&.to_i
+
+    @yearly_file.update!(year: year) if year
+    year
+  end
+end
diff --git a/app/sidekiq/file_processor_job.rb b/app/sidekiq/file_processor_job.rb
index a331ac5..7080ff5 100644
--- a/app/sidekiq/file_processor_job.rb
+++ b/app/sidekiq/file_processor_job.rb
@@ -15,11 +15,26 @@ class FileProcessorJob
 
     download_inn(inn, temp_dir.to_s)
 
+    # Найти или создать организацию по ИНН
+    organization = Organization.find_or_create_by!(inn: inn)
+
     Dir.glob("#{temp_dir}/**/*").select { |f| File.file?(f) }.each do |file_path|
+      # Прикрепляем файл к Report (обратная совместимость)
       report.files.attach(
         io: File.open(file_path),
         filename: File.basename(file_path)
       )
+
+      # Создаём YearlyFile и прикрепляем xlsx
+      yearly_file = organization.yearly_files.build(year: 0)
+      yearly_file.file.attach(
+        io: File.open(file_path),
+        filename: File.basename(file_path)
+      )
+      yearly_file.save!
+
+      # Парсим данные из xlsx
+      ReportParser.new(yearly_file).call
     end
 
     # Удали временные файлы
@@ -69,4 +84,4 @@ class FileProcessorJob
       end
     end
   end
-end
\ No newline at end of file
+end
diff --git a/app/views/application/_header.html.slim b/app/views/application/_header.html.slim
new file mode 100644
index 0000000..acd29d3
--- /dev/null
+++ b/app/views/application/_header.html.slim
@@ -0,0 +1,2 @@
+.main-header
+    = 'Отчетность за 2026 год'
\ No newline at end of file
diff --git a/app/views/application/_navbar.html.slim b/app/views/application/_navbar.html.slim
new file mode 100644
index 0000000..5f085fb
--- /dev/null
+++ b/app/views/application/_navbar.html.slim
@@ -0,0 +1,5 @@
+.nav-container
+    a.link[href="/"]
+        = 'Организации'
+    a.link[href="/auditors/index"]
+        = 'Аудиторы'
\ No newline at end of file
diff --git a/app/views/auditors/index.html.slim b/app/views/auditors/index.html.slim
new file mode 100644
index 0000000..64f4870
--- /dev/null
+++ b/app/views/auditors/index.html.slim
@@ -0,0 +1,13 @@
+.header
+    .header-title
+        = "Аудиторы"
+.main-container
+    - unless @info_about_auditors.any?
+        = "Аудиторы не найдены"
+    - else
+        .informations-data
+            - @info_about_auditors.each do |auditor, params|
+                .information-data
+                    - params.keys.each do |key|
+                        .information-elem
+                            = "#{key}: #{params[key]}"
\ No newline at end of file
diff --git a/app/views/layouts/application.html.slim b/app/views/layouts/application.html.slim
index df3e7b2..03be6ca 100644
--- a/app/views/layouts/application.html.slim
+++ b/app/views/layouts/application.html.slim
@@ -2,7 +2,7 @@ doctype html
 html
   head
     title
-      =t('app_name')
+      = "Отчетность 2026"
     meta[name="viewport" content="width=device-width,initial-scale=1"]
     meta name="turbo-refresh-method" content="morph"
     = csrf_meta_tags
@@ -16,4 +16,6 @@ html
     = javascript_importmap_tags
     = hotwire_livereload_tags if Rails.env.development?
   body
+    = render 'header'
+    = render 'navbar'
     = yield
\ No newline at end of file
diff --git a/app/views/welcome/index.html.slim b/app/views/welcome/index.html.slim
new file mode 100644
index 0000000..f6c4b94
--- /dev/null
+++ b/app/views/welcome/index.html.slim
@@ -0,0 +1,16 @@
+.header
+    .header-title
+        = "Организации"
+.main-container
+    .add-new
+        a.link[href="/reports"]
+            = "Добавить новую организацию"
+    - unless @info_about_organisations.any?
+        = 'Организации не найдены'
+    - else
+        .informations-data
+            - @info_about_organisations.each do |organisation, params|
+                .information-data
+                    - params.keys.each do |key|
+                        .information-elem
+                            = "#{key}: #{params[key]}"
\ No newline at end of file
diff --git a/config/routes.rb b/config/routes.rb
index 5d9a41b..ff926e5 100644
--- a/config/routes.rb
+++ b/config/routes.rb
@@ -1,6 +1,7 @@
 # require 'sidekiq/web'
 
 Rails.application.routes.draw do
+  get 'auditors/index'
   get 'reports/create'
   get '/reports', to: 'reports#index'
   post '/reports', to: 'reports#create'
@@ -9,5 +10,5 @@ Rails.application.routes.draw do
 
 
   # Defines the root path route ("/")
-  root "welcome#home"
+  root "welcome#index"
 end
diff --git a/db/migrate/20260312000001_create_organizations.rb b/db/migrate/20260312000001_create_organizations.rb
new file mode 100644
index 0000000..a2a2b19
--- /dev/null
+++ b/db/migrate/20260312000001_create_organizations.rb
@@ -0,0 +1,18 @@
+class CreateOrganizations < ActiveRecord::Migration[7.1]
+  def change
+    create_table :organizations do |t|
+      t.string :inn, null: false
+      t.string :full_name
+      t.string :kpp
+      t.string :okpo
+      t.string :okfs
+      t.string :okopf
+      t.string :okved2
+      t.string :address
+
+      t.timestamps
+    end
+
+    add_index :organizations, :inn
+  end
+end
diff --git a/db/migrate/20260312000002_create_auditors.rb b/db/migrate/20260312000002_create_auditors.rb
new file mode 100644
index 0000000..5edfe27
--- /dev/null
+++ b/db/migrate/20260312000002_create_auditors.rb
@@ -0,0 +1,13 @@
+class CreateAuditors < ActiveRecord::Migration[7.1]
+  def change
+    create_table :auditors do |t|
+      t.string :name
+      t.string :inn
+      t.string :ogrn
+
+      t.timestamps
+    end
+
+    add_index :auditors, :inn
+  end
+end
diff --git a/db/migrate/20260312000003_create_document_types.rb b/db/migrate/20260312000003_create_document_types.rb
new file mode 100644
index 0000000..9b64f1c
--- /dev/null
+++ b/db/migrate/20260312000003_create_document_types.rb
@@ -0,0 +1,9 @@
+class CreateDocumentTypes < ActiveRecord::Migration[7.1]
+  def change
+    create_table :document_types do |t|
+      t.string :name, null: false
+
+      t.timestamps
+    end
+  end
+end
diff --git a/db/migrate/20260312000004_create_yearly_files.rb b/db/migrate/20260312000004_create_yearly_files.rb
new file mode 100644
index 0000000..2604aba
--- /dev/null
+++ b/db/migrate/20260312000004_create_yearly_files.rb
@@ -0,0 +1,11 @@
+class CreateYearlyFiles < ActiveRecord::Migration[7.1]
+  def change
+    create_table :yearly_files do |t|
+      t.references :organization, null: false, foreign_key: true
+      t.integer :year, null: false
+      t.references :auditor, foreign_key: true
+
+      t.timestamps
+    end
+  end
+end
diff --git a/db/migrate/20260312000005_create_financial_statements.rb b/db/migrate/20260312000005_create_financial_statements.rb
new file mode 100644
index 0000000..6aeaf71
--- /dev/null
+++ b/db/migrate/20260312000005_create_financial_statements.rb
@@ -0,0 +1,12 @@
+class CreateFinancialStatements < ActiveRecord::Migration[7.1]
+  def change
+    create_table :financial_statements do |t|
+      t.references :yearly_file, null: false, foreign_key: true
+      t.references :document_type, null: false, foreign_key: true
+      t.integer :sheet_number
+      t.jsonb :data, default: {}
+
+      t.timestamps
+    end
+  end
+end
diff --git a/db/schema.rb b/db/schema.rb
index 6967052..7cab919 100644
--- a/db/schema.rb
+++ b/db/schema.rb
@@ -10,7 +10,7 @@
 #
 # It's strongly recommended that you check this file into your version control system.
 
-ActiveRecord::Schema[7.1].define(version: 2025_12_09_142642) do
+ActiveRecord::Schema[7.1].define(version: 2026_03_12_000005) do
   # These are extensions that must be enabled in order to support this database
   enable_extension "plpgsql"
 
@@ -42,6 +42,46 @@ ActiveRecord::Schema[7.1].define(version: 2025_12_09_142642) do
     t.index ["blob_id", "variation_digest"], name: "index_active_storage_variant_records_uniqueness", unique: true
   end
 
+  create_table "auditors", force: :cascade do |t|
+    t.string "name"
+    t.string "inn"
+    t.string "ogrn"
+    t.datetime "created_at", null: false
+    t.datetime "updated_at", null: false
+    t.index ["inn"], name: "index_auditors_on_inn"
+  end
+
+  create_table "document_types", force: :cascade do |t|
+    t.string "name", null: false
+    t.datetime "created_at", null: false
+    t.datetime "updated_at", null: false
+  end
+
+  create_table "financial_statements", force: :cascade do |t|
+    t.bigint "yearly_file_id", null: false
+    t.bigint "document_type_id", null: false
+    t.integer "sheet_number"
+    t.jsonb "data", default: {}
+    t.datetime "created_at", null: false
+    t.datetime "updated_at", null: false
+    t.index ["document_type_id"], name: "index_financial_statements_on_document_type_id"
+    t.index ["yearly_file_id"], name: "index_financial_statements_on_yearly_file_id"
+  end
+
+  create_table "organizations", force: :cascade do |t|
+    t.string "inn", null: false
+    t.string "full_name"
+    t.string "kpp"
+    t.string "okpo"
+    t.string "okfs"
+    t.string "okopf"
+    t.string "okved2"
+    t.string "address"
+    t.datetime "created_at", null: false
+    t.datetime "updated_at", null: false
+    t.index ["inn"], name: "index_organizations_on_inn"
+  end
+
   create_table "reports", force: :cascade do |t|
     t.string "inn"
     t.string "status"
@@ -76,6 +116,20 @@ ActiveRecord::Schema[7.1].define(version: 2025_12_09_142642) do
     t.index ["item_type", "item_id"], name: "index_versions_on_item_type_and_item_id"
   end
 
+  create_table "yearly_files", force: :cascade do |t|
+    t.bigint "organization_id", null: false
+    t.integer "year", null: false
+    t.bigint "auditor_id"
+    t.datetime "created_at", null: false
+    t.datetime "updated_at", null: false
+    t.index ["auditor_id"], name: "index_yearly_files_on_auditor_id"
+    t.index ["organization_id"], name: "index_yearly_files_on_organization_id"
+  end
+
   add_foreign_key "active_storage_attachments", "active_storage_blobs", column: "blob_id"
   add_foreign_key "active_storage_variant_records", "active_storage_blobs", column: "blob_id"
+  add_foreign_key "financial_statements", "document_types"
+  add_foreign_key "financial_statements", "yearly_files"
+  add_foreign_key "yearly_files", "auditors"
+  add_foreign_key "yearly_files", "organizations"
 end
diff --git a/spec/helpers/auditors_helper_spec.rb b/spec/helpers/auditors_helper_spec.rb
new file mode 100644
index 0000000..56e693d
--- /dev/null
+++ b/spec/helpers/auditors_helper_spec.rb
@@ -0,0 +1,15 @@
+require 'rails_helper'
+
+# Specs in this file have access to a helper object that includes
+# the AuditorsHelper. For example:
+#
+# describe AuditorsHelper do
+#   describe "string concat" do
+#     it "concats two strings with spaces" do
+#       expect(helper.concat_strings("this","that")).to eq("this that")
+#     end
+#   end
+# end
+RSpec.describe AuditorsHelper, type: :helper do
+  pending "add some examples to (or delete) #{__FILE__}"
+end
diff --git a/spec/requests/auditors_spec.rb b/spec/requests/auditors_spec.rb
new file mode 100644
index 0000000..6ed3516
--- /dev/null
+++ b/spec/requests/auditors_spec.rb
@@ -0,0 +1,11 @@
+require 'rails_helper'
+
+RSpec.describe "Auditors", type: :request do
+  describe "GET /index" do
+    it "returns http success" do
+      get "/auditors/index"
+      expect(response).to have_http_status(:success)
+    end
+  end
+
+end
diff --git a/spec/views/auditors/index.html.tailwindcss_spec.rb b/spec/views/auditors/index.html.tailwindcss_spec.rb
new file mode 100644
index 0000000..6183b41
--- /dev/null
+++ b/spec/views/auditors/index.html.tailwindcss_spec.rb
@@ -0,0 +1,5 @@
+require 'rails_helper'
+
+RSpec.describe "auditors/index.html.tailwindcss", type: :view do
+  pending "add some examples to (or delete) #{__FILE__}"
+end