1, working capital analysis
Working capital = current assets-current liabilities
2. Short-term debt ratio analysis
Current ratio = current assets/current liabilities * 100%. This indicator is not as high as possible. If it is too high, it means that the capital of the enterprise has not been fully utilized. If it is too low, the enterprise will have a financial crisis. Internationally recognized as 200%, it is generally considered that 150% is better.
Quick ratio = quick assets/current liabilities * 100%. Internationally recognized 100%, generally 90% is better.
Cash ratio = (monetary funds+trading financial assets) ÷ current liabilities; Cash assets include monetary funds and transactional financial assets.
3. Long-term solvency ratio
Asset-liability ratio = total liabilities/total assets * 100%. The higher the index, the higher the degree of debt and the greater the operational risk. It is generally believed that the proportion is not higher than 50%, and the internationally recognized 60% is better. Equity ratio = total liabilities ÷ shareholders' equity; Equity multiplier = total assets/total shareholders' equity Long-term capital debt ratio = [non-current liabilities ÷ (non-current liabilities+shareholders' equity)]
Extended data:
Analysis and composition of balance sheet structure
1. Structure of balance sheet
The account structure is adopted, and the report is divided into two parts. The asset items are listed on the left, reflecting the distribution and existing forms of all assets. Liabilities and owners' equity items are listed on the right, reflecting the content and composition of all liabilities and owners' equity.
2. Structural analysis
The balance sheet consists of assets, liabilities and owners' equity. Assets and liabilities of an enterprise are two kinds of records that reflect the same business activities from two different angles.
Assets reflect the amount of disposable funds of enterprises, and reflect the existence of funds through cash, inventory, fixed assets and other forms; Liabilities are the way for enterprises to obtain funds, reflecting the sources of asset raising, such as short-term loans and long-term loans. Balance sheet structure analysis is to evaluate and measure the financial situation of an enterprise by analyzing the proportion of each component of the report to the total assets.