• <abbr id="ck0wi"><source id="ck0wi"></source></abbr>
    <li id="ck0wi"></li>
  • <li id="ck0wi"><dl id="ck0wi"></dl></li><button id="ck0wi"><input id="ck0wi"></input></button>
  • <abbr id="ck0wi"></abbr>
  • <li id="ck0wi"><dl id="ck0wi"></dl></li>
  • Home >

    Financial Treatment: Profitability Analysis

    2015/6/3 23:21:00 26

    Financial ManagementProfitabilityFinancial Analysis

    Profitability is also called profitability. It is a necessary condition for the company to exist and develop continuously, and it is also the main factor that determines and affects the dividend and profit margins of investors.

    Therefore, profitability is the most important analysis object for investors.

    The analysis of the profitability of enterprises can be analyzed from two aspects: shareholders and companies.

    financial index

    It directly reflects the investment remuneration paid by shareholders' investment enterprises (called shareholders' profitability), and some indicators reflect the profitability of the company's operation, but only indirectly affect the interests of shareholders.

      

    1. Analyze the profitability of shareholders.

    Common indicators

    (1) earnings per share.

    Earnings per share refer to the earnings earned by a company's common shares in one year, which is an important indicator for investors to assess the value of shares.

    The formula is:

    Earnings per share = (after tax profits preferred stock dividends)

    The key to the calculation of EPS is the determination of the number of ordinary shares.

    In general, when the number of shares in the year is not changed, the number of year-end shares should be calculated; when the issue of new shares is increased in the year, the new shares should be calculated according to the percentage of the whole year in the actual circulation period; if the stock dividends are issued in the year or when the stock is segmented, no matter what happens in a year, they should be regarded as the beginning of the period, and the number of shares that are divided into stock dividends or stock split shall be regarded as the basis of calculation; the number of shares only refers to the common shares circulating outside, and the treasury stocks that have not yet been reissued after the company's recovery is not included.

    (2) P / E ratio.

    P / E, also known as the ratio of earnings to earnings, the ratio of price to earnings and P/E, refers to the cost of obtaining the unit surplus.

    P / E = market price per share, earnings per share.

    (3) Ben Li Bi.

    The ratio of profit to profit is similar to that of earnings per share, but it only takes the dividend per share instead of the earnings per share, so the capital ratio is usually higher than the P / E ratio.

    B / b = market price per share, dividend per share.

    (4) the rate of return on common equity.

    The rate of return on common equity refers to the ROI of ordinary shareholders.

    If the company does not issue preferred shares, then the rate of return on common equity is equal to the rate of return on equity or the rate of return on equity.

    This ratio is naturally higher and better.

    Return on common equity = (after tax net profit - preferred stock dividend) - average common stock interest

    The rate of return on equity is the net profit after tax.

    (5) cash yield.

    Cash yield refers to the amount of cash that a shareholder can collect from company every year divided by market price, which can be used to measure the real remuneration of shareholders.

    Cash yield = cash dividend per share, market price per share.

      

    2. It is used to analyze the profitability of the company.

    index

    (1) gross margin.

    In the commodity production industry, gross profit is the balance of sales revenue minus sales cost.

    Gross margin is the ratio of gross profit to sales revenue.

    Gross profit margin = gross profit sales revenue

    (2) total assets return rate.

    This ratio can be used to measure the effect of enterprises on the resources they possess, and can best show the performance of enterprises.

    The higher the ratio, the stronger the profitability of companies using economic resources.

    Total assets return ratio = pre tax interest income average total assets


    • Related reading

    Ten Trends In The Development Of Financial Management

    Accounting teller
    |
    2015/6/2 19:58:00
    22

    How Does A Financial Analyst Make A Profit

    Accounting teller
    |
    2015/5/27 23:38:00
    21

    Cost Control Requires The Establishment Of Scientific Mechanisms

    Accounting teller
    |
    2015/5/25 22:04:00
    22

    Financial Statements Of Enterprise CFO

    Accounting teller
    |
    2015/5/24 21:38:00
    29

    Analysis And Treatment Suggestions For Unpaid Appropriation Of Funds

    Accounting teller
    |
    2015/5/24 21:20:00
    16
    Read the next article

    How Should The Business Plan Template Be Formulated?

    The main contents of the annual plan vary from company to company, and the actual situation is different. Basically, the general items are listed in table 1.3.1. Each of these projects is very important, especially the annual interest plan is the most basic plan.

    主站蜘蛛池模板: 精品亚洲成a人片在线观看| 一级毛片大全免费播放下载| 伊人五月天综合| 欧美性色欧美a在线播放| 国产精品色午夜免费视频| 亚洲精品第1页| 91普通话国产对白在线| 欧美黑人XXXX高潮猛交| 国内少妇偷人精品视频免费| 亚洲欧美日韩中文字幕一区二区三区| 99久无码中文字幕一本久道| 波多野结衣电影一区二区| 国产麻豆成av人片在线观看| 亚洲欧洲自拍拍偷午夜色无码| 59pao成国产成视频永久免费| 欧美夫妇交换完整版随便看| 国产特级毛片aaaaaaa高清| 亚洲av成本人无码网站| 鲤鱼乡太大了坐不下去| 日日干日日操日日射| 同桌好舒服好粗好硬| www.日本在线播放| 法国女人与动zozoz0z0| 国产精品亚洲综合网站| 久久综合久久综合九色| 菠萝菠萝蜜视频在线| 工作女郎在线看| 亚洲精品成人网站在线播放 | 日本视频网站在线www色| 国产一在线精品一区在线观看| 中文亚洲成a人片在线观看| 男生肌肌捅女生肌肌视频| 国内精品久久久久久无码不卡| 亚洲变态另类一区二区三区| 黄色aaa大片| 成人免费草草视频| 亚洲精品国产精品乱码视色| 中文网丁香综合网| 无码无套少妇毛多69XXX| 免费在线视频你懂的| 3d无尽3d无尽动漫同人|