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📜  比率分析公式

📅  最后修改于: 2022-05-13 01:54:16.093000             🧑  作者: Mango

比率分析公式

比率分析是一种通过检查资产负债表和收入报告等货币报告来了解公司流动性、工作效率和盈利能力的定量方法。比率分析是基本股票研究的基石。这种类型的研究对企业以外的批评者特别有帮助，因为他们对机构知识的直接参考是其财务报告。比率分析对企业内部人员稍有帮助，他们拥有更合适的证书来更详细地阐述有关协会的工作知识。

流动性比率

流动性比率计算公司利用公司当前或快速投资来偿还其短期债务的能力。流动性比率保留流动比率、速动比率和营运资本比率。

S.No.RatiosFormulas
1Current RatioCurrent Assets/Current Liabilities
2Quick Ratio

Quick Assets/Current Liabilities

Quick Assets = Current Assets – Inventory – Prepaid Expenses

3Absolute Liquid Ratio Cash + Marketable Securities/Current Liabilities

盈利比率

这些比率表明公司可以从其流程中获得收益。利润率、投资收益率、股本收益率、所用资本收益率和毛利率都是盈利率的例子。

S.No.RatiosFormulas
1Gross Profit RatioGross Profit/Net Revenue of Operations × 100 
2Operating Cost RatioOperating Ratio = (Cost of Revenue from Operations + Operating Expenses)/Net Revenue from Operations ×100
3Operating Profit RatioOperating Profit/ Revenue from Operations × 100 
4Net Profit RatioNet profit/Revenue from Operations × 100
5Return on Investment RatioNet Profit After Interest  And Taxes/ Shareholders Funds or Investments  X 100
6Return on Capital Employed RatioNet Gain After Surcharges/ Gross Capital Employed X 100
7Earnings Per Equity ShareNet Gain After Surcharges & Preference Premium /No of Equity Shares
8Dividend Yield RatioPremium Per Equity Claim/Earning Per Equity Claim X 100
9Price Earnings RatioNet Gain after Taxation& Preference Premium / No. of Equity Share
10Dividend Yield RatioDividend Per Share/ Market Value Per Share X 100
11Price Earnings RatioDemand Expense Per Share Equity Claim/ Gaining Per Share X 100
12Net Profit to Net Worth RatioNet Profit after Surcharges/ Shareholders Net Worth X 100

营运资金比率

“营运资金”是维持短期流程所需的资金。正是这种对短期的强调表明来自固定资产或研发中的长期资产的营运资金。

S.No.RatiosFormulas
1Inventory RatioNet Sales / Inventory
2Debtors Turnover Ratio Total Sales /  Account Receivables
3Debt Collection Ratio Receivables  x Months or days in a year / Net Credit Sales for the year
4Creditors Turnover RatioNet Credit Purchases / Average Accounts Payable
5Average Payment PeriodModerate Trade Creditors / Net Credit Purchases X 100
6Working Capital Turnover RatioNet Sales / Working Capital
7Fixed Assets Turnover RatioPrice of goods Traded / Whole Designated Assets
8Capital Turnover Ratio Cost of Sales / Capital Employed

资本结构比率

债务和股权都可以位于资产负债表上。公司资产，也记录在资产负债表上，是用债务或股权购买的。资本结构可以是企业长期债务、短期债务、股份制和精选股票的组合。在检查其资本结构时，人们认为短期债务与长期债务之间存在稳固的平衡。

S.No.RatiosFormulas
1Debt Equity RatioTotal Long Term Debts / Shareholders Fund
2Proprietary RatioShareholders Fund/ Total Assets
3Capital Gearing ratioEquity Allocation Funds / Specified Interest Bearing Funds
4Debt Service Ratio Net  Earnings Before Welfare & Taxations / Fixed Welfare Payments

整体盈利率

整体盈利率也称为投资回报率。它显示了企业使用的全部资本的回报率。它也被称为资产回收，资本回报率。

S.No.RatiosFormulas
1Overall Profit Ability RatioNet Profit / Total Assets

示例问题

问题1：对于一家公司，一些可衡量的条款如下：

流动资产=卢比。 11971

库存=卢比。 8338

流动负债=卢比。 8035

找出速动比率的值。

解决方案：

问题2：一家公司的资本为卢比。 10, 00,000;它的营业额是资本的3倍，销售利润率是6%。投资回报率是多少？

解决方案：

问题 3：以下是一家公司截至 3 月 31 日的资产负债表：

LiabilitiesRs.AssetsRs.
Share Capital2,00,000Land and Buildings1,40,000
Profit & Loss Account30,000Plant and Machinery3,50,000
General Reserve40,000Stock 2,00,000
12% Debentures4,20,000Sundry Debtors1,00,000
Sundry Creditors1,00,000Bills Receivables10,000
Bills Payables50,000Cash at Bank40,000
 8,40,000 8,40,000

计算

  1. 目前的比例
  2. 速动比率
  3. 存货到营运资金
  4. 债务权益比率
  5. 专有比率
  6. 资本负债率
  7. 流动资产到固定资产

解决方案：

问题4：根据A公司贸易损益表中的以下资料，计算出该企业的经营比例：

有限公司的贸易账户

截至 12 月 31 日的期间

ExpensesRs.IncomeRs.
To Opening Stock1,400By Net Sales10,000
To Purchases6,400By Closing Stock600
To Direct Expenses300  
To Gross Profit2,500  
 10,600 10,600

有限公司损益表

截至 12 月 31 日的期间

ExpensesRs.IncomeRs

To Operating Expenses 

a)Administrative Expenses

b)Selling and Distribution Expenses 

1,600

300

By Gross Profit2,500
To Financial Expenses100  
To Net Profit500  
 2,500  

解决方案：

问题 5：根据以下资产负债表和其他信息，您需要计算：

(i) 总资源回报率

(ii) 使用资本回报率

(iii) 股东基金回报

截至 12 月 31 日的资产负债表

 Rs. Rs.
Share Capital (Rs. 10)8,00,000Fixed Assets10,00,000
Reserves2,00,000Current Assets3,60,000
8% Debentures2,00,000  
Creditors1,60,000  
 13,60,000 13,60,000

税前净营业利润为卢比。 2,80,000。假设税率为 50% 宣布的股息金额为 1,20,000 卢比

解决方案：

问题 6：Fantasy Ltd. 在 31-3-2000 年的以下交易和损益表如下：

ParticularRs.ParticularRs.
To Opening Stock76,250By Sales5,00,000
Purchases3,15,250Closing Stock98,500
Carriages and Freight2,000  
Wages5,000  
Gross Profit b/d2,00,000  
 5,98,500 5,98,500
To Administration Expenses By Gross Profit b/d2,00,000
Selling and Dist. expenses1,01,000Non-operating incomes 
Non operating expenses12,000Interest on securities1,500
Financial Expenses7,000Dividend on Shares3,750
Net Profit c/d84,000Profit on sale of shares750
 2,06,000 2,06,000

计算：

1. 毛利率 2. 费用率 3. 营业率

4. 净利润率 5. 经营（净）利润率 6. 股票周转率。

解决方案：