Account功課分析一問..請各位幫幫忙

2007-04-23 11:07 pm

comment on the efficiency of the Ltd for year 06 in terms of "profitability" and "liquidity and stability".
Ratios for 05 and 06
current ratio:05~2 06~1.24
acid test ratio:05~1 06~0.72
dectors' collection period :05~90days 06~115days
creditors' repayment period:05~120days 062~5days
net profit margin:05~10% 06~37.69%
Return on owner's equity (before taxation):05~25% 06~17.39%
Gearing ratio:05~15.8% 06~15.81%
Earning per share:05~40% 06~13.2%

回答 (1)

zong

2007-04-23 11:21 pm

✔ 最佳答案

可以係 profitability 同 liquidity 上幫到你 :)

current ratio 跌左, 即係 liquidity deteoriate 左.
acid test ratio 跌, liquidity weakened.
debtors collection period 長左, 收 debt 遲左, liquidity 跌.
creditors collection period 短左, 還款時間上限短左, liquidity 跌.

因為無野升, 所以 overall liquidity of company weakened.

NP margin 升, profitability 好左.
但 ROCE 跌, profitability 跌.
earning per share 跌, profitability 都 deteoriate.
因為 ROCE 比 NP margin 重要, 所以 overall profitability 都係跌.

Gearing ratio 未聽過所以唔知係咩 =v="
可能呢個 ratio 可以 determine company 既 stability 都未定.
但係我諗綜合咁多個 ratio, 我會覺得呢間 firm 既 stability 唔係幾好.
佢好多野都比上一年跌左好多, fluctuate 得好勁, 好 unstable!

希望可以幫到你吧! :)

參考: 自己

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