Analysh Log Kat

download Analysh Log Kat

of 35

  • date post

    07-Apr-2018
  • Category

    Documents

  • view

    216
  • download

    0

Embed Size (px)

Transcript of Analysh Log Kat

  • 8/3/2019 Analysh Log Kat

    1/35

    www.dap-papei.gr

    e-mail :[email protected]

    ...-....

    http://www.dap-papei.gr/mailto:[email protected]:[email protected]://www.dap-papei.gr/
  • 8/3/2019 Analysh Log Kat

    2/35

    1

    2

    1. -

    ,

    , ,

    ,

    .

    :

    ,

    2.

    .

    : ,

    .

    :

    , .

    .

    3.

    .

    .

    2:...-....

  • 8/3/2019 Analysh Log Kat

    3/35

    5.

    .

    6.

    .

    -

    .

    .

    .

    -

    .

    3:...-....

  • 8/3/2019 Analysh Log Kat

    4/35

    2

    ,

    .

    .

    .

    1.

    .

    :

    ()

    .

    ()

    .

    , ...

    .

    ,

    .

    ,

    .

    4:...-....

  • 8/3/2019 Analysh Log Kat

    5/35

    .

    5:...-....

  • 8/3/2019 Analysh Log Kat

    6/35

    3

    .

    .

    1)

    .

    2) .

    3)

    .

    4) .

    ( Standard ratios)

    ,

    .

    .

    .

    :

    1.

    .

    6:...-....

  • 8/3/2019 Analysh Log Kat

    7/35

    2.

    .

    3.

    4.

    5. .

    :

    ()

    .

    ()

    ()

    .

    1.

    (Current Ratio)

    + +

    =

    ** 2

    : ,

    , , ,

    : , ,

    , , .

    7:...-....

  • 8/3/2019 Analysh Log Kat

    8/35

    .

    :

    ,

    :

    () , ,

    ..

    () ,

    ,

    ..

    .

    **

    , .

    **.

    ** . 58**

    ** . 59**

    2.

    8:...-....

  • 8/3/2019 Analysh Log Kat

    9/35

    (Acid Test Ratio)

    +

    = X 1

    ().

    ** . 61**

    .

    ,

    .

    ** 2 . 63**

    3.

    =

    .

    .

    9:...-....

  • 8/3/2019 Analysh Log Kat

    10/35

    **

    4.

    +

    =

    .

    ,

    .

    .

    :1.

    2.

    3.

    10:...-....

  • 8/3/2019 Analysh Log Kat

    11/35

    4

    1.

    (Receivable turnover Ratio)

    ..

    =

    : , ..

    :

    =

    3 6 5 =

    .

    .

    ,

    .

    .

    ,

    .

    11:...-....

  • 8/3/2019 Analysh Log Kat

    12/35

    100 = %

    .

    .

    2.

    (Trade Creditors to Purchaser Ratio)

    =

    365 =

    =

    365 =

    .

    ,

    .

    12:...-....

  • 8/3/2019 Analysh Log Kat

    13/35

    .

    100 = %

    .

    200 = %

    3.

    (Inventories Turnover Ratio)

    =

    **

    **

    13:...-....

  • 8/3/2019 Analysh Log Kat

    14/35

    .

    365=

    , LIFO

    FIFO.

    ,

    .

    4.

    (Net Working Capital Turnover Ratio)

    =

    .

    ,

    .

    * ,

    ,

    .

    14:...-....

  • 8/3/2019 Analysh Log Kat

    15/35

    5.

    (Asset turnover Ratio)

    * = -

    .

    ,

    .

    .

    .

    *

    *

    6.

    (Fixes Asset Turnover Ratio)

    =

    .

    15:...-....

  • 8/3/2019 Analysh Log Kat

    16/35

    ,

    .

    7.

    (Owners Equity Turnover Ratio)

    =

    .

    .

    :

    ,

    .

    16:...-....

  • 8/3/2019 Analysh Log Kat

    17/35

    5

    1.

    (Gross Profit Margin)

    100 = %

    .

    .

    .

    .

    ** , FIFO

    ( )

    LIFO ( )**

    2.

    (Net Profit Margin)

    100 = %

    .

    .

    ,

    17:...-....

  • 8/3/2019 Analysh Log Kat

    18/35

    .

    ,

    .

    3.

    (Return to Capital Employed)

    + 100 = %

    :-

    -

    -

    *** 4 . 107 108 ***

    :

    -

    -

    :

    ()

    () ,

    18:...-....

  • 8/3/2019 Analysh Log Kat

    19/35

    4.

    (Return on Total Assets)

    + 100 = %

    :

    (1)

    (2)

    .. .

    (3) .

    5.

    (The Du Pont Equation)

    )(

    100 =

    %

    ,

    .

    :

    19:...-....

  • 8/3/2019 Analysh Log Kat

    20/35

    (1) ,

    , .

    (2)

    , .

    6.

    (Return On Net Worth)

    100 = %

    .

    .

    ( , ,

    ..)

    , , ..

    Du Pont

    100

    :

    -

    -

    20:...-....

  • 8/3/2019 Analysh Log Kat

    21/35

    - (Equity multiplier)

    7. (Financial Leverage Ratio)

    1% .

    > 1:

    = 1:

    < 1:

    8.

    (Ratio of maintenance and Repairs to fixed assets)

    100 = %

    .

    .

    .

    9.

    (Ratio of maintenance and repairs to net sales)

    1000 = %

    , , ,

    21:...-....

  • 8/3/2019 Analysh Log Kat

    22/35

    .

    10.

    (Ratio of depreciation to fixed Assets)

    100 = %

    .

    .

    .

    ,

    11.

    (Ratio of depreciation to Net Sales)

    100 = %

    .

    ** ,

    **

    22:...-....

  • 8/3/2019 Analysh Log Kat

    23/35

    6

    .

    1. (Operating ratio)

    + 100 = %

    .

    :

    ()

    ()

    ()

    , ..

    .

    2.

    (Operating Expences to Net Sales Ratio)

    100 = %

    .

    :

    1)

    23:...-....

  • 8/3/2019 Analysh Log Kat

    24/35

    2)

    3)

    3.

    (Trading Profit to Wages Ratio)

    100 = %

    .

    4.

    (Ratio of Fixed Assets to Average Number of Employees)

    .

    5.

    (Ratio of Total Wages to Average Number of Employees)

    .

    6.

    (Ratio of Accumulated Depreciation to New Investments)

    100 = %

    24:...-....

  • 8/3/2019 Analysh Log Kat

    25/35

    7

    FINANCIAL STRUCTUREAND VIABILITYRATIOS

    (=

    )

    ,

    .

    .

    ,

    ,

    .

    .

    25:...-....

  • 8/3/2019 Analysh Log Kat

    26/35

    **

    , trading on the

    equity.

    ,

    ,

    ,

    ,

    .

    ***

    ,

    . ***

    :

    1. :

    .

    2.

    ,

    .

    :

    .

    26:...-....

  • 8/3/2019 Analysh Log Kat

    27/35

    3. ,

    .

    . ,

    .

    1.

    (Ratio of owners equity to total assets)

    100 = %

    .

    100 = %

    ,

    .

    .

    ,

    .

    27:...-....

  • 8/3/2019 Analysh Log Kat

    28/35

    2.

    (Ratio of owners equity to total liabilities)

    100 = %

    > 1:

    < 1:

    ,

    .

    3.

    (Ratio of owners equity to fixed assets)

    100 = %

    ,

    .

    ,

    .

    28:...-....

  • 8/3/2019 Analysh Log Kat

    29/35

    ,

    .

    .

    :

    -

    -

    -

    -

    -

    -

    4.

    (Ratio of Current Assets to Current Liabilities)

    100 = %

    .

    ,

    5.

    (Ratio of fixed assets to long term liabilities)

    = X

    ,

    29:...-....

  • 8/3/2019 Analysh Log Kat

    30/35

    .

    .

    6.

    (Number of times interest earned)

    =

    .

    .

    ,

    .

    =

    ,

    .

    30:...-....

  • 8/3/2019 Analysh Log Kat

    31/35

    8

    1. (=E.P.S. Earnings Per Share)

    =

    .

    ,

    .

    (split) (reverse split)

    .

    ,

    .

    2.

    (Divident Per Share)

    =

    .

    31:...-....

  • 8/3/2019 Analysh Log Kat

    32/35

    , ,

    .

    3.

    (Current Divident Yield)

    100 = %

    ,

    4.

    (Percen