financial ratios
1 the meaning of financial ratios financial ratio is a financial statement material as the basis,it will be two related data in the data and deduct get ratio.
好玩的课堂游戏2 financial ratio classification financial ratio mainly includes the debt paying ability, operation ability, profit ability. Debt paying ability reflect enterpri to repay debts that are due ability, operation ability reflect enterpri u capital efficiency, profitability reflect enterpri profit ability. The above three aspects are connected. For example, profitability will affect short-term and long-term liquidity, and asts operation efficiency and can affect profitability, so financial analysis requires a combination of the ratio.
3 financial ratio calculation method
1) short-term debt paying ability ratio
1 flow ratio = current asts
Current liabilities
Two quick ratio = quick asts
Current liabilities
2) long-term debt paying ability ratio
1 ast-liability ratio = total liabilities
Total asts
2 equity ratio = total liabilities
Shareholders' equity
Three rights multiplier = total asts
Shareholders' equity
The cond operation capacity index
1 inventory turnover ratio = operating costs
Average inventory
2 accounts receivable turnover = operating income
Average accounts receivable
3 the total asts turnover = operating income
Average total asts
Three earnings ratio average
1 sales (business) net interest rate = net profit
Operating income
2 sales (business) gross profit rate = operating margin
Operating income
3 business profitability = operating profit
Operating income
Ca analysis
The guarantor name shandong province zibo vermicular cast iron co., LTD
Time was established on March 1, 1993 the registered address of huantai county tangshan town village tang chapter line road no. 3
Registered capital of 11.3623 million yuan paid-in capital of 21.3623 million yuan
Characteristics of the enterpri co., LTD., the legal reprentative ZhangYueCheng
Scope of business cast iron parts, machinery processing, building engineering machinery manufacture, marketing; Construction machinery leasing; Record range import and export business.
Main business coking equipment, metallurgical equipment, casting machinery, engineering machinery, smelting iron revid
a good year
Nearly three years and recent financial data short list (ten thousand yuan) 必须的英文
Serial number of mesh 2008 2009 2010 2011 years
1 total asts of 86588 98211 120281 152561
1.1 flow asts of 60900 74105 89759 124339
Among them: monetary fund 6742 7836 19139 33198
Notes receivable 0 0 0 0
Accounts receivable 30537 44391 51931 70941
Advance payment 2329 2147 3712 4673 been a long day
soOther receivables 11675 10585 5163 5913
培训招生网Inventory 9618 9147 9813 9613
1.2 long-term investment of 331 331 0 0
1.3 net value of fixed asts 25149 23572 30369 28075
1.4 construction in progress 0 0 0 0
1.5 intangible asts 208 202 154 147
Other receivables 255 1133 1430 1317
Inventory 18344 23883 22129 21513
1.2 long-term investment 0 0 0 0
1.3 net value of fixed asts 33660 39149 50710 54828
1.4 the project under construction 1605 1760 3635 8469
1.5 intangible asts 339 324 2449 1767
2 total liabilities 46193 72003 99143 105888
2.1 current liabilities 45138 69003 96143 102888
Among them: short term loan 20082 41672 57772 55972
Notes payable 11100 15600 29200 35200
Accounts payable 4597 3521 4441 6843
Deferred payment 7390 5603 2601 2710
Other due 967 1215 962 792
2.2 long-term loans 1055 3000 3000 3000
3 the owner's equity 30674 40348 54190 59568
李阳疯狂英语音标
Among them: paid-in capital 2136 2136 2136 2136
Capital rerve 1216 1216 1216 1216
Four business income is 104886 119425 154051 44283
Five operating profit 11849 16329 22381 6390
6 investment income 0.3 0.5 1 0
7 total profit of 11774 16234 22647 6466
8 net profit 9174 10275 13841 5378
9 business activities cash inflow 129392 135913 171038 49616
10 business activities cash net flow 8996 6863 16986 8650
11 investment activity cash net flow - 6876-8813-18870-9200
12 financing activities cash net flow - 20764 and 11610-2993
analysis
1, debt paying ability index
Item mesh name called the 2008 2009 2010 in March 2011 industry average (if any) 狂热者
