财务指标解析(PPT 35页)

1.财务报表Financialstatements
资产=负债+所有者权益Assets=Liabilities+Equity
利润=收入-费用Income=revenue-Expense
2.财务状况分析Financialpositionanalysis
资产负债率Debtratio
流动比率Currentratio
速动比率Quickratio
3.盈利能力分析Profitabilityanalysis
可变利润Variablemargin
生产利润Industrialmargin
息税前利润Earningbeforeinterestandtax(EBIT)
息税折旧摊销前利润Earningbeforeinterest
taxdepreciationandamortization(EBITDA)
4.现金流分析Cashflowanalysis
TemplateofGMM
经营性现金流Operatingcashflow
投资性现金流Investmentcashflow
筹资性现金流Financialcashflow
5.营运能力分析Cashflowanalysis
应收账款周转天数Dayssalesoutstanding(DSO)
存货周转天数Daysinventoryoutstanding(DIO)
应付账款周转天数Dayspayableoutstanding(DPO)
净营运资本周转天数Networkingcapitaldays(Cashcycle)
..............................