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Финансовый анализ PowerPoint PPT Presentation


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Финансовый анализ. Анализ представляет собой процедуру мысленного, а также часто и реального расчленения объекта или явления на части процедурой, обратной анализу является синтез. Финансовый анализ.

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Финансовый анализ

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    (), 2001/2000

    = 401049783- 384307629=16742154


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(), 2001/2000


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    1,04*100% = 104%


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  • 100%

    104% - 100% =4%


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()


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2000


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  • 1>1

  • 2 > 2

  • 3 > 3

  • 4 < 4


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Maksev ime anal s

Maksevime anals

:

  • (lhiajalised likviidsuse nitajad)

  • . (pikaajalised maksejulisuse nitajad)

    , .


L hiajalised likviidsuse n itajad

(lhiajalised likviidsuse nitajad)

, :


Current ratio maksev ime ldine tase v i l hiajalise v la kattekordaja

(Currentratio; Maksevime ldine tase vi lhiajalise vla kattekordaja)

:

  • 1,6 -

  • 1,2 1,59 -

  • 0,9 1,19

  • 0,9 -


Cr saku as

CR SAKU AS


Quick ratio likviidsuskordaja happetest

(Quickratio; Likviidsuskordaja/happetest)

:

  • 0,9

  • 0,6 0,89

  • 0,3 0,59 -

  • 0,3 -


Qr saku as

QR SAKU AS


Cash ratio kohese maksev ime kordaja

(Cashratio; kohese maksevime kordaja)


Car saku as

CaR SAKU AS


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  • (Net working capital to total assets, puhaskibekapital varades)


Wca saku as

WCA SAKU AS


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( , )

Pikaajalise maksevime nitajad


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(Debt ratio, vlakordaja)


Dr saku as

DR SAKU AS


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(Stockholders equity ratio,

omakapitali osakaal vara)

  • ER = 1 DR


Er saku as

ER SAKU AS


Soliidsuskordaja

Soliidsuskordaja


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(Debt equity ratio,

Vla/omandi suhtes)


Der saku as

DER SAKU AS


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(Ratio of long-term debt to total capitalization,

Kapitaliseerituskordaja)


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(Interest coverage ratio,

intressikulude kattekordaja)


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( total assets turnover ratio,

varade tootlus)


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365 360

90

30


Tatr saku as

TATR SAKU AS


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(fixed assets turnover ratio,

phivara kibesagedus)


Fatr saku as

FATR SAKU AS


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(current assets turnover ratio, kibekapitali kibesagedus)


Catr saku as

CATR SAKU AS


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(inventory turnover ratio, kibekordaja)


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  • Days Inventory


Itr saku as

ITR SAKU AS


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(account receivable turnover ratio, ostjatelt raha laekumise kibesegadus)


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(days sales outstanding,

debitoorse vlgnevuse siduvuse aeg)


Rtr saku as

RTR SAKU AS


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  • (accounts payable turnover, kreditoorse vlgnevuse ringluskiiru


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= +


Days payable kreditoorse v lgnevuse kestvus p evades

(days payable, kreditoorse vlgnevuse kestvus pevades)


Apt saku as

APT SAKU AS


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  • = +

  • =


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.

Rentaabluse miste


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(return on total assets ratio,

Varade puhasrentaablus)


Roa saku as

ROA SAKU AS


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(return on stockholders equity ratio, omakapitali rentaablus)


Roe saku as

ROE SAKU AS


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ROE>ROA

ROE=ROA


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(return on total capitalization ratio, investeeringute rentaablus)


Roc saku as

ROC SAKU AS


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(Gross profit magin,

Kibe kogurentaablus)

1 GPM =


Gpm saku as

GPM SAKU AS


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(Operating profit margin, rirentaablis)


Opm saku as

OPM SAKU AS


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  • (Net profit margin, Kibe puhasrentaablus)


Npm saku as

NPM SAKU AS


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, .


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(Book value per share,

omakapitali suurus aktsia kohta)


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(Earnings per share,

tulu he aktsia kohta)


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(Dividends per share,

dividend he lihtaktsia kohta)


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(Payout ratio,

puhastulu kohta tulev jaotamata tulu)


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(Retained earnings ratio,

puhastulu kohta tulev jaotamata tulu)

  • RER = 1- PR


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(Price-earnings ratio,

aktsia turuvrtus)


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.


Saku as

SAKU AS


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G saku as

G SAKU AS


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  • Z- .

  • Z 2,675, .


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Z-


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Z-


Taffler tishaw

(Taffler) (Tishaw)


Taffler tishaw1

(Taffler) (Tishaw)

  • Z 2,99

  • Z 1,81 .


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.

  • Z = 0, 50%.

  • Z < 0, 50% Z.

  • Z > 0, 50% Z.


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-


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-

  • <0,37 ;

  • 0,37<<1,22 ;

  • >1,22 .


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