What are the financial indicators of the enterprise's operating conditions?

I. Solvency index \ x0d \ 1. Short-term solvency indicator \ x0d \ (1) current ratio = current assets/current liabilities × 100%\x0d\ Generally speaking, the higher the current ratio, the stronger the short-term solvency. From the creditor's point of view, the higher the current ratio, the better; From the point of view of business operators, too high turnover rate means an increase in opportunity cost and a decrease in profitability. \x0d\ 2 quick ratio = quick assets/current liabilities × 100%\x0d\ where: quick assets = monetary funds+transactional financial assets+accounts receivable+notes receivable \x0d\ Generally speaking, the higher the quick ratio, the stronger the solvency of the enterprise; But it will greatly increase the opportunity cost of enterprises because they occupy too much cash and accounts receivable. \ x0d \ 1。 Long-term solvency indicator \ x0d \ (1) Asset-liability ratio = total liabilities/total assets × 100%\x0d\ Generally, the smaller the asset-liability ratio, the stronger the long-term solvency of the enterprise; From the perspective of business owners, the index is too small, indicating that financial leverage is not used enough; The business decision-makers of enterprises should combine the indicators of solvency and profitability for analysis. \ x0d \ 2 Property right ratio = total liabilities/total owners' equity × 100%\x0d\ Generally speaking, the lower the property right ratio, the stronger the long-term solvency of the enterprise, but it also shows that the enterprise cannot give full play to the financial leverage effect of liabilities. \x0d\ II。 Operational capacity indicator \x0d\ Operational capacity is mainly measured by the turnover rate of assets. Generally speaking, the faster the turnover rate, the more efficient the use of assets and the stronger the operational capacity. Asset turnover rate is usually expressed by turnover rate and turnover period (turnover days). \x0d\ The calculation formula is: \x0d\ turnover rate (turnover times) = turnover amount/average balance of assets \x0d\ turnover period (turnover days) = calculation period days/turnover times = average balance of assets * calculation period days/turnover amount \x0d\ III. Profitability indicator \ x0d \ x0d \ operating profit rate = operating profit/operating income × 100%\x0d\ x0d \ The higher the indicator, the stronger the market competitiveness, the greater the development potential and the stronger the profitability \ x0d \ cost profit rate = total profit/total cost ×1. It shows that the smaller the cost paid by the enterprise to obtain profits, the better the cost control and the stronger the profitability \x0d \ x0d \ return on total assets = earnings before interest and tax's total/average total assets × 100%\x0d\ earnings before interest and tax's total = total profits+interest expenses \ x0d. Explain that the better the asset utilization efficiency of an enterprise, the stronger the profitability of the whole enterprise \ x0d \ x0d \ return on net assets = net profit/average net assets × 100% \ x0d \ x0d \ Generally speaking, the higher the return on net assets, the stronger the enterprise's ability to obtain income from its own capital, the better its operating efficiency, and the higher the degree of protection for enterprise investors and creditors. X0d\\x0d\ calculation formula \ x0d \ \ indicator analysis \ x0d \ x0d \ revenue growth rate = revenue growth this year/revenue last year ×100% \ x0d \ x0d \ revenue growth rate is greater than zero, indicating that the enterprise's revenue has increased this year. Capital preservation and appreciation rate \x0d\= total owner's equity at the end of the year after deducting objective factors/total owner's equity at the beginning of the year × 100% \ x0d \ x0d \ Generally speaking, the higher the capital preservation and appreciation rate, the better the enterprise's capital preservation status and the faster the owner's equity growth; The safer the creditor's debt is. This indicator should usually be greater than 100% \ x0d \ x0d \ total asset growth rate = total asset growth this year/total assets at the beginning of the year ×100% \ x0d \ (1). The higher this indicator, the faster the expansion of asset management scale in a certain period. \ x0d \ 2 In the analysis, we need to pay attention to the relationship between the quality and quantity of asset scale expansion and the subsequent development ability of the enterprise to avoid blind expansion. \x0d\x0d\ growth rate of operating profit = growth of operating profit this year/total operating profit last year ×100% \ x0d \ x0d \ growth of operating profit this year = total operating profit this year-total operating profit last year \ x0d \ V. Analysis of comprehensive indicators \ x0d \ A comprehensive financial indicator system must have three basics. Functional matching of primary and secondary indicators; Meet the information needs of many parties.