Analysh Log Kat
of 35
-
Upload
matina-peraki -
Category
Documents
-
view
217 -
download
0
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.
(Percentage of Distributed Profits)
100 = %
.
,
.
5.
(Divident yield on Equity Capital)
100 = %
.
32:...-....
-
8/3/2019 Analysh Log Kat
33/35
6.
(Divident Coverage Ratio)
=
7.
(Market Price)
.
8.
(Book Value per Share)
=
** :**
.
.
9.
(Price to Book Value Ratio)
=
10.
P/E (Price Earnings Ratio)
33:...-....
-
8/3/2019 Analysh Log Kat
34/35
=
,
.
.
0 .
,
.
.
,
,
.
/;
. / , .
.
.
/ ,
** **
/
/ .
34:...-....
-
8/3/2019 Analysh Log Kat
35/35
/ / ,
,
.
/
, .
**
,
.
35:
