An Indicator For Evaluating The Financial Situation Of An Enterprise

< p > (1) sales profit margin: the profit level reflecting the sales revenue of the enterprise.

Formula: sales profit margin = gross profit / product sales net income x 100% product sales net income: net sales excluding sales discount, sales discount and sales return.

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< p > (2) total assets rate of return: used to measure the ability of enterprises to use all assets to make profits.

The formula is: total assets return ratio = (gross profit + interest expense) / average assets total * 100% < /p >

< p > (3) < a href= "http:// www.sjfzxm.com/news/index_c.asp" > capital yield < /a >: refers to the ability of enterprises to use investors to invest capital to get profits.

Formula: capital yield = net profit / paid capital * 100% < /p >

< p > (4) capital preservation and appreciation rate: mainly reflects the capital integrity and preservation of investors.

Calculation formula: capital preservation and increment ratio = end owner's equity total / initial owner's equity total * 100% capital maintenance and increment ratio = 100%, for capital preservation, capital preservation and appreciation rate is greater than 100%, for capital appreciation.

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< p > (5) asset liability ratio: used to measure the level of corporate liabilities.

Formula: asset liability ratio = Total Liabilities / total assets * 100% < /p >

< p > (6) < a href= "http://? Www.sjfzxm.com/news/index_c.asp" > flow ratio < /a >: to measure the ability of an enterprise to pay debts at maturity at a certain point, also known as the short-term solvency ratio.

Calculation formula: current ratio = current assets / current liabilities * 100% quick ratio: it refers to the ratio of quick assets to current liabilities. It is a measure of the ability of an enterprise to repay its due debts at any time by using realizable assets.

The quick ratio is a supplement to the current ratio.

Formula: quick ratio = quick assets / current liabilities * 100% < /p >

< p > (7) < a href= "http://? Www.sjfzxm.com/news/index_c.asp" > accounts receivable < /a > turnover rate: also known as the collection ratio, used to measure the turnover speed of enterprise accounts receivable.

Formula: accounts receivable turnover = net credit / average receivables balance * 100% credit net = sales income - cash sales - sales returns, discount, discounts.

Due to the fact that business credit information is not disclosed as a commercial secret, receivables turnover is usually based on credit sales and total sales, that is, sales net income.

Average accounts receivable balance = (initial accounts receivable balance + end account receivable balance) 2 /p

< p > (8) inventory turnover ratio: used to measure the turnover times of memory assets of enterprises in a certain period, reflecting a scale of the efficiency of the purchase, production and sale balance of enterprises.

Calculation formula: inventory turnover = product sales cost / average inventory cost X 100% average inventory cost = (initial inventory cost + end inventory cost) 2 /p

< p > (9) social contribution rate: it is a measure of the ability of enterprises to use all assets to create or pay value for the state or society.

Social contribution rate = total corporate social contribution / average assets total * 100% < /p >

< p > (10) the rate of social accumulation: how much of the total contribution of the enterprise society to the state finance.

Formula: the rate of social accumulation = the total financial contribution of the upper hand to the state / total contribution of the enterprise society * 100% < /p >