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, .
. - , .
, , , , , . , , , , , - , . , , , , .
( ) ( ).
:
1. : 1 = EQ / TA, EQ - (equity); TA - (total assets).
equity ratio, , .
, , 0,5 , 0,8 (0,5 <= K <= 0,8). , . , 0,2.
2. : K2 = L / TA, L - () (liabilities).
, , , . K1 K2: K2 = L / TA = (TA - EQ) / TA = 1 - EQ / TA = 1 - K1 K1 = 1 - K2.
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K1 K2, K1 0,5 , K2. K2 0,5 (0,2 <= K2 <= 0,5).
3. : K3 = L /EQ
, , , , . K3 0,667 (0,0 <= K3 <= 0,667).
4. , K2 K3, (debt ratios) : K4 = LTD / TA, LTD - () (long - term debt).
(K2). K4 K2, .. 0,4 (0,0 <= K4 <= 0,4).
5. , . : K5 = LTD / LTA, LTA - (long - term assets).
- , .
6. , , , . times interest earned. . : 6 = (EBIT + D) / I, EBIT - (earnings before interest and taxes); D - (depreciation); I - ( ).
- , . , : 6 = /, - () ; - .
6 > 1,0. , . , . () , , .. , .
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7. , . : K7 = LTA / EQ
( ) . 1,0 K7 .
8. . () : K8 = CA / LTA, - () (current assets).
. .
9. , : K9 = (CA - CL) / TA, CL - () (current liabilities).
, ( ), : K9 = (EQ - LTA) / TA.
. - . , : K = (EQ - LTA) / CA.
16, 0,1.
10. : K10 = (EQ - LTA) / IH, IH - (inventory holdings, material assets).
11. , , . : K11 = (EQ - LTA) / EQ
, 0 1,0, , .
12. . : K13 = PC / C = (EQ + LTD) / C, PC - (permanent capital).
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- , . . , . K1 0,5 0,8.
- . , , , .
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