분야
pptx2. Business Overview
3. Non Financial Analysis
4. Financial Analysis
5. Conclusion
-average collection period=Net credit sales/Average net receivables
Jinro’s performance was better than that of Hite. (overall, Jinro’s profitability indicator was higher than Hite’s.)
Especially, investors may prefer Jinro’s stock to that of Hite because Jinro’s ROE was much higher than Hite’s
Return on Assets(ROA)
=(Net Income + Interest Expense(net of tex) ÷ Average Total Assets
: This ratio tells how much net income is earned by a unit of assets
Return on Equity(ROE)
=Net Income ÷ Average Total Stockholders’ Equity
: This ratio tells how much net income is earned by a unit of equity
Operating Profit margin
= Operating Income ÷ Revenues
: This ratio tells the amount of operating income per unit sales
Net Profit margin
=Net Income ÷ Revenues
: This ratio tells the amount of net profit per unit sales