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1、Netsales77,489.00COGS65,531.00Distributioncost6,919.00AdminExpense1,502.00OtherExpense0.00Othercurrentassets0.00AccountReceivable6,527.00Inventory2,604.00Cash1,142.00GrossMargin11,958.00Totalexpense8,421.00TotalCurrentAssets10,273.00FixedAssets19,497.00Longterminvestmen
2、t0.00Financesubsidiaries0.00OtherAssetsNetProfit3,537.00FinanceExpense793.00OtherIncome503.00Netsales77,489.00TotalAssets29,7,70.00NetProfitbeforeTax3,247.00Taxes1,210.00InventoryTurnover29.76Netsales77,489.00AssetsTurnover2.60Netprofitmargin2.63%Netprofitaftertax2,037.
3、00ReturnonAssets6.84%84.57%8.93%15.43%10.87%4.56%4.19%100%1.DUPONTANALYSISEXAMPLEIncomingStatementBalanceSheetCashFlowStatementLiquidityProfitabilityOperatingcapability2.THREEFINANCESHEETS3.Set-up1.Inventoryturn-overrate≥3庫(kù)存周轉(zhuǎn)率2.Inventoryturn-overdays≤120day庫(kù)存周轉(zhuǎn)天數(shù)3.Acco
4、untreceivableturn-overrate≥3應(yīng)收帳款周轉(zhuǎn)率4.Accountreceivableturn-overdays≤100day應(yīng)收帳款周轉(zhuǎn)天數(shù)5.Operatingcycle=Inventoryturn-overdays+Accountreceivableturn-overdays≤200營(yíng)業(yè)周期=存貨周轉(zhuǎn)天數(shù)+應(yīng)收帳款周轉(zhuǎn)天數(shù)6.Currentassetsturn-overrate≥1流動(dòng)資產(chǎn)周轉(zhuǎn)率7.Totalassetsturn-overrate≥0.8總資產(chǎn)周轉(zhuǎn)率8.Returnofassets≥0.08
5、資產(chǎn)凈利率（總資產(chǎn)報(bào)酬率）9.(Sales)netprofitmargin≥0.1銷售凈利率10.(Sales)grossprofitmargin≥0.15銷售毛利率11.Totalassetscashrecyclerate≥0.06全部資產(chǎn)現(xiàn)金回收率12.EBITmargin≥0.14EBIT+OPERATINGEXPENSES=GROSSPROFIT息稅前利潤(rùn)率13.(Liquidity)currentration≥200%流動(dòng)比率14.Quickratio≥1.0速動(dòng)比率15.Debtratio≤50%資產(chǎn)負(fù)債率16.(Sale
6、s)Growth≥10%銷售增長(zhǎng)17.COGS:TBD制造成本18.SG&A:TBD財(cái)務(wù)、管理、營(yíng)業(yè)費(fèi)用4.Profitabilityanalysis盈利能力分析ROE(Returnofequity)凈資產(chǎn)收益率（股權(quán)收益率）ROA(Returnofassets)總資產(chǎn)收益率ReturnsbasedonassetsorequityProfitbasedonsalesGrossmargin銷售毛利率Netmargin銷售利潤(rùn)率Operatingmargin經(jīng)營(yíng)利潤(rùn)率息稅前經(jīng)營(yíng)利潤(rùn)利潤(rùn)總額凈利潤(rùn)Grossmargin（銷售毛利率）Note
7、:Operatingincomeisthedifferencebetweenoperatingrevenuesandoperatingexpenses,butitisalsosometimesusedasasynonymforEBITandoperatingprofit.Thisistruceifthefirmhasnonon-operatingincome.(Earningsbeforeinterestandtaxes/Sales)5.DebtpayingabilityAnalysis償債能力分析6.Operatingcapabil
8、ityAnalysis營(yíng)運(yùn)能力分析ReceivableTurnoverratio應(yīng)收賬款周轉(zhuǎn)率InventoryTurnoverratio存貨周轉(zhuǎn)率Singleassetturnoverrate單項(xiàng)資產(chǎn)周轉(zhuǎn)率Classi
