Analysis of short-term solvency:
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 debt due, the calculation formula is: net cash flow generated from operating activities/(principal of debt due in this period+cash interest expense).
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 generated by 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.
Operational 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.
3 profit analysis:
1, return on assets, calculation formula: net profit/average total assets.
2. Return on net assets, calculation formula: net profit/average net assets.
3. Return on shareholders' equity, the 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 costs and expenses.
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 outstanding 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%
4 development analysis:
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 new rate of fixed assets, the calculation formula: average net value of fixed assets/average original value of fixed assets.