1) Asset-liability ratio (debt ratio) = total liabilities of enterprises/total assets of enterprises.
Investigating the long-term debt trend of enterprises is a barometer reflecting the long-term solvency.
2) owner's equity debt ratio (debt equity ratio) = total liabilities/owner's equity
Reflect the proportion of funds provided by creditors and owners, and reflect whether the operating funds are obtained by borrowing.
3) The ratio of cash inflow to total liabilities = sales income (or working capital)/total liabilities.
It is combined with current ratio and quick ratio index to comprehensively judge the solvency of enterprises.
4) Property right ratio = total liabilities/owner's equity
Review the solvency of the enterprise's own capital.
5) Current ratio = total current assets/total current liabilities
Investigate the liquidity of enterprise assets and show the short-term solvency of enterprises.
6) Quick ratio (acid test ratio) = total quick assets/total current liabilities.
An important index to judge the short-term solvency of enterprises
7) enterprise blood pressure = (total current liabilities-total quick assets)/total current liabilities
It can be seen how big the gap is for enterprises to pay current liabilities.
8) Monetary fund ratio = total monetary fund/total current liabilities
Reflect the proportion of monetary funds in current liabilities. The greater the ratio, the stronger the solvency.
9) Basic defense period = quick assets/fixed expenses for daily operation.
Reflect the number of days that existing quick assets can pay without any income.
10) ratio of working capital to current liabilities = current liabilities/(current assets-current liabilities)
Investigate the situation that the enterprise's working capital undertakes the enterprise debt in a certain period of time.
1 1) Spot payment ratio = (cash+bank deposit)/(current liabilities-accounts received in advance-accrued expenses-forward loans)
Reflect the ability of enterprises to pay current liabilities with monetary funds in a certain period of time.
12) tangible net debt ratio = total liabilities/(owner's equity-intangible assets)
Examine the solvency of the tangible net assets of the enterprise.
13) Ratio of fixed assets to owners' equity = net fixed assets/owners' equity.
To investigate the situation that the funds for the purchase and construction of fixed assets by enterprises are provided by the owners.
14) Earned interest multiple = pre-tax interest/paid interest.
Examine the enterprise's ability to pay debt interest at a certain profit level, and reflect the guaranteed multiple of interest.