What do you think of the financial report?

The first is the ability to grow. What is the ability to grow? If we take a hotel as an example, if the turnover last year is 1000, this year is 20,000, last year's profit is 2,000, and this year's profit is 4,000, it shows that this hotel has increased by 1000% this year, and its growth ability is very strong. The same is true for enterprises. Generally speaking, compared with last year, operating income and net profit are used to measure the growth ability of an enterprise.

The second is profitability. Generally speaking, it is whether this enterprise can make money. This ability is generally measured by gross profit margin. What is gross profit margin? Take a restaurant as an example. If the cost of a box lunch is 5 yuan and it is sold to customers at 10 yuan, then the gross profit rate is (10-5)/ 10=50%, and then the net profit is obtained after deducting the expenses such as artificial water and electricity. If the gross profit margin is too low, the hotel may lose money, so the gross profit margin is a very important indicator. Generally speaking, the requirement for enterprises is that the gross profit margin is higher than 15%.

The third is solvency. Now enterprises will have a certain degree of debt, but what they owe must be paid back. For example, the hotel bought some goods a few days ago and owed 10000 yuan. Today, we come to collect the accounts. If the total current assets of cash, deposits and seafood are 20,000 yuan, we say that the current ratio is 2: 65,438+0. If the inventory of seafood is removed and there is still 65,438+00,000 yuan, we say that the quick ratio is 65,438+0. Generally speaking, the current ratio is 2: 1 and the quick ratio is 1: 1.