.
, . , . :
- , .
- , .
(liquidity ratios)
(liquidity) . , , , , (liquidity) , , , - . , .
. ( ) , . , - .
1. () (current ratio) 
, . . 1 2.
2. () (quick ratio) 
, . . 1.
3. (cash ratio)
, . , 0.20-0,25. .
|
|
|
(profitability ratios)
(profitability ratios) . .
1. (return on assets) 
. .
2.
a) , (return on sales)
b) , (operating profit margin)
c) , (gross profit margin)
:
();
(b);
().
, . . . , , , , .
3. (return on equity)
, . .
(leverage ratios)
, . .
1. 
. ( 0.60) .
2. (total debt to equity) 
, , .
3. (debt ratio) 
.
4. , (long-tern debt to equity)
.
(activity ratios)
, , .
1. (total asset turnover) =
, .. , . , .
|
|
|
2. (receivable turnover) =
,
3. (payable turnover) =
, .
4. - (inventory turnover) =
, - .
, () .
, .
= -
= +
=
:
1.
800 000, 500 000. :
) 100 000, ;
) 100 000 , ;
) 200 000, ;
) 40 000.
2.
, .
| 0,5 | |
| 2,5 | |
| 18 | |
| - | |
| 10 % | |
, 360 .
| 100 000 | |||
| - | 100 000 | ||
| 100 000 | |||
3.
.
- 1543.
- 1669.
- 4418.
- 3952.
- 2551.
- 2673.
- 11500.
- 8200.
