MindMap Gallery financial analysis
Higher vocational education mainly includes concepts and content, analysis of various indicators of the income statement, analysis of various indicators of the balance sheet, analysis of corporate asset operating capabilities, etc.
Edited at 2024-02-14 17:03:15Avatar 3 centers on the Sully family, showcasing the internal rift caused by the sacrifice of their eldest son, and their alliance with other tribes on Pandora against the external conflict of the Ashbringers, who adhere to the philosophy of fire and are allied with humans. It explores the grand themes of family, faith, and survival.
This article discusses the Easter eggs and homages in Zootopia 2 that you may have discovered. The main content includes: character and archetype Easter eggs, cinematic universe crossover Easter eggs, animal ecology and behavior references, symbol and metaphor Easter eggs, social satire and brand allusions, and emotional storylines and sequel foreshadowing.
[Zootopia Character Relationship Chart] The idealistic rabbit police officer Judy and the cynical fox conman Nick form a charmingly contrasting duo, rising from street hustlers to become Zootopia police officers!
Avatar 3 centers on the Sully family, showcasing the internal rift caused by the sacrifice of their eldest son, and their alliance with other tribes on Pandora against the external conflict of the Ashbringers, who adhere to the philosophy of fire and are allied with humans. It explores the grand themes of family, faith, and survival.
This article discusses the Easter eggs and homages in Zootopia 2 that you may have discovered. The main content includes: character and archetype Easter eggs, cinematic universe crossover Easter eggs, animal ecology and behavior references, symbol and metaphor Easter eggs, social satire and brand allusions, and emotional storylines and sequel foreshadowing.
[Zootopia Character Relationship Chart] The idealistic rabbit police officer Judy and the cynical fox conman Nick form a charmingly contrasting duo, rising from street hustlers to become Zootopia police officers!
financial analysis
Concept and content
Concept: refers to the use of scientific methods to analyze a company's financial status, operating results and future
Content: Can be summarized as solvency analysis, operating capability analysis and profitability analysis
Owner analysis purpose: decide whether to invest or not, examine performance, decide to encourage allocation Analysis content: profitability, competitiveness and financing situation, bankruptcy risk, capital preservation and appreciation
Creditor analysis purpose: decide whether to grant a loan and understand debt repayment ability Analysis content: Loan returns and risks, profitability, capital flow status
Purpose of supplier analysis: whether to cooperate, deferred payment Analysis content: Purchaser’s sales credit status
Relevant government departments Analysis purpose: Understand corporate tax status, employee income and employment status Analysis content: efficiency of use of funds and degree of social contribution
Business managers Analysis purpose: Coordinate the relationship between the company and different stakeholders Analysis content: all issues that users of financial statements are concerned about
Solvency is the stability guarantee for the realization of financial goals, operational capability is the material basis for the realization of financial goals, and profitability is the result of the joint action of operational capability and solvency.
Analysis of various indicators of the income statement
operating profit margin
equals operating profit divided by operating income
It is an indicator to measure the operating efficiency of an enterprise.
If you want to increase, you need to increase operating profits or reduce costs and expenses.
Net profit rate
Equal to net profit divided by operating income
The higher the indicator, the better. The higher the value, the stronger the profitability of the company.
cost profit margin
Total profit divided by total costs
Costs and expenses include operating costs, taxes and surcharges, sales expenses, administrative expenses and financial expenses
The higher the indicator, the stronger the profitability of the company.
interest expense coverage ratio
Equals EBIT divided by interest expense
EBIT equals total profit plus interest expense
The greater the indicator, the stronger the company's ability to pay interest expenses. Generally 3~5 times is more appropriate
Analysis of various indicators of the balance sheet
Short-term solvency analysis
current ratio
equals current assets divided by current liabilities
Generally speaking, the higher the current ratio, the stronger the short-term debt repayment ability.
speed ratio
Equals quick assets divided by current liabilities
Quick assets include monetary funds, short-term investments, accounts receivable, notes receivable, other receivables, and inventories
The greater the indicator, the stronger the short-term debt repayment ability.
cash ratio
Equal to cash assets are current liabilities
Cash assets include monetary funds plus short-term investments
It is generally believed that the current ratio is two, the quick ratio is one, and the cash ratio is above 20%.
Long-term solvency analysis
Assets and liabilities
Total liabilities divided by total assets
equity ratio
Total liabilities divided by total owners' equity
Focus on the extent of documentation that reveals the financial structure of a business
Equity Multiplier
Total assets divided by total owners' equity
Equity multiplier equals total assets divided by total owners' equity equals total assets divided by total assets minus liabilities equals one divided by one minus gearing ratio
Interest-bearing debt ratio
Equals interest-bearing liabilities divided by total liabilities
Interest-bearing liabilities equal short-term borrowings plus non-current liabilities due within one year plus long-term borrowings plus bonds payable plus interest payable
The workplace debt ratio is generally around 50%, the equity ratio is generally less than one, and the equity multiplier is greater than one.
Enterprise asset operation capability analysis
Accounts receivable turnover ratio
Equals operating income divided by average accounts receivable
The higher the turnover rate indicates 1. Quick collection of accounts and shorter account aging 2. Strong asset liquidity and strong short-term solvency 3. It can reduce collection fees and bad debt losses, but the cancellation policy during the New Year will lead to the loss of some customers.
Inventory turnover
Equals operating cost divided by average inventory balance
The higher the inventory turnover rate, the more products can be produced and sold with less capital.
working capital turnover ratio
Inventory divided by average working capital
Certain funds equal current assets minus current liabilities
Generally speaking, working capital turnover ratio standards are between 75% and 100%
If it is greater than 100%, it means that the working capital is occupied by all inventories and it is not enough. If it is less than 100%, it means that the excess working capital can be used to repay debts.
Fixed asset turnover rate
Equal to operating income divided by the average net value of public assets
The higher the value, the better the utilization efficiency of fixed products.
total asset turnover ratio
Equals operating income divided by average balance of total assets
The higher the total asset turnover rate, the faster the turnover speed, the better the utilization effect, and the higher the level of operation and management.
Enterprise asset profitability analysis
Return On Total Assets
Earnings before interest and taxes divided by average total assets
The higher the index, the stronger the profitability of the company, the better the asset utilization effect, and the higher the level of financial management.
Profit rate on own funds
Equals net income divided by average ownership equity
It is the core of corporate profitability indicators and the core of the entire financial indicator system.
DuPont Financial Analysis Method
Equals net income divided by owners' equity
Equal to the net interest rate on assets multiplied by the number of equity layers
It is equal to the net sales profit margin multiplied by the asset turnover rate multiplied by the equity multiplier
It was first adopted by the American DuPont Company, so it is called
Profitability analysis includes asset profitability analysis, operating income profitability analysis and social contribution ability analysis
Analysis of total asset turnover
Fixed asset turnover analysis
Current asset turnover analysis