Traditional Culture Encyclopedia - Traditional customs - What are the indicators of financial analysis?
What are the indicators of financial analysis?
1, current ratio, calculation formula: current assets/current liabilities.
2. Quick ratio: (current assets-inventory)/current liabilities.
3. Cash ratio, calculation formula: (cash+cash equivalent)/current liabilities
4. Cash flow ratio, calculation formula: cash flow from operating activities/current liabilities.
5. Repayment rate of principal and interest of matured debts, calculation formula: net cash flow generated by operating activities? /(Debt principal due in this period+cash interest expense)
Second, the long-term solvency analysis:
1, asset-liability ratio, calculation formula: total liabilities/? total assets
2. Proportion of shareholders' equity, calculation formula:? Total shareholders' equity? /total assets
3. Equity multiplier, calculation formula: total assets/total shareholders' equity.
4. Debt-equity ratio, calculation formula: total liabilities/total shareholders' equity.
5. Tangible net debt ratio, the calculation formula is: total liabilities/(shareholders' equity-net intangible assets)
6. Debt service coverage, calculation formula: total liabilities/? Net cash flow from operating activities
7. Interest guarantee multiple, calculation formula: (pre-tax profit+interest expense)/interest expense.
8. Cash interest guarantee multiple, the calculation formula is: (net cash flow from operating activities+cash interest expense+cash income tax)/cash interest expense.
Third, the operation analysis
1, inventory turnover rate, calculation formula: cost of sales/average inventory.
2. Accounts receivable turnover rate, calculation formula: net income from credit sales/? Average balance of accounts receivable
3. Turnover rate of current assets, calculation formula: sales revenue/average balance of current assets.
4. Turnover rate of fixed assets, calculation formula: sales revenue/average net value of fixed assets.
5. Total assets turnover rate, calculation formula: sales revenue/average total assets.
Fourth, profit analysis
1, return on assets, calculation formula: total profit+interest expense/average total assets.
2. Return on net assets, calculation formula: total profit+interest expense/? Average net assets
3. Return on shareholders' equity, calculation formula: net profit/? Average total shareholders' equity
4. Gross profit margin, calculation formula: sales gross profit margin/net sales income.
5. Net sales interest rate, calculation formula: net profit/net sales revenue.
6. Net interest rate of costs and expenses, calculation formula: net profit/? total cost
7. Profit per share: (net profit-preferred stock dividend)/number of outstanding shares.
8. Cash flow per share, calculation formula: (net cash flow from operating activities-preferred stock dividend)/number of outstanding shares.
9. Dividends per share: (total cash dividends-preferred stock dividends)/number of outstanding shares.
10, dividend payout ratio, calculation formula: dividend per share/profit per share.
1 1, net assets per share, calculation formula:? Total shareholders' equity? /Number of issued shares
12, P/E ratio, calculation formula: price per share/profit per share.
13, main business profit rate = main business profit/main business income * 100%
An analysis of the development of verbs (abbreviation of verb)
1, business growth rate, calculation formula: business growth in the current period/total business income in the same period last year.
2. Capital accumulation rate, calculation formula: current increase in owners' equity/owners' equity at the beginning of the year.
3. Total assets growth rate, calculation formula: total assets growth in the current period/total assets at the beginning of the year.
4. The formula for calculating the rate of innovation of fixed assets: average net value of fixed assets? /Average original value of fixed assets
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