財務指標解析(PPT 35頁)

1.財務報表Financialstatements
資產=負債+所有者權益Assets=Liabilities+Equity
利潤=收入-費用Income=revenue-Expense
2.財務狀況分析Financialpositionanalysis
資產負債率Debtratio
流動比率Currentratio
速動比率Quickratio
3.盈利能力分析Profitabilityanalysis
可變利潤Variablemargin
生產利潤Industrialmargin
息稅前利潤Earningbeforeinterestandtax(EBIT)
息稅折舊攤銷前利潤Earningbeforeinterest
taxdepreciationandamortization(EBITDA)
4.現金流分析Cashflowanalysis
TemplateofGMM
經營性現金流Operatingcashflow
投資性現金流Investmentcashflow
籌資性現金流Financialcashflow
5.營運能力分析Cashflowanalysis
應收賬款周轉天數Dayssalesoutstanding(DSO)
存貨周轉天數Daysinventoryoutstanding(DIO)
應付賬款周轉天數Dayspayableoutstanding(DPO)
淨營運資本周轉天數Networkingcapitaldays(Cashcycle)
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