, . , :
1.
2. ( )
3.
4.
5.
I. Liquidity Ratios -
.
(2.1)
(Acid test ratio, Quick ratio)
(2.2)
(Current Ratio)
(2.3)
(Net working capital),
(2.4)
II. Gearing ratios - ( )
(Equity to Total Assets)
(2.5)
(Total debt to total assets)
(2.6)
(Long-term debt to total assets)
(2.7)
(Total debt to equity)
(2.8)
(Long-term debt to fixed assets)
(2.9)
(Times interest earned),
(2.10)
III. Profitability ratios -
11. (Return on sales), %
(2.11)
12. (Return on shareholders equity), %
(2.12)
13. (Return on current assets), %
(2.13)
14. (Return on fixed assets), %
(2.14)
15. (Return on investment), %
(2.15)
IV. Activity ratios -
(Net working capital turnover),
(2.16)
(Fixed assets turnover), ,
(2.17)
Total assets turnover - ,
(2.18)
(Stock turnover),
(2.19)
(Average collection period),
(2.20)
V. Investment ratios - .
(Earning per ordinary share)
(2.21)
(Dividends per ordinary share)
(2.22)
(Price to earnings),
(2.23)
- , , . .
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1. . , ( ). 
0,2. , . , , .
2. () . , , - ( , , , ).
. , . 0,8 , . , . , 3 , , , .
