The financial indicator formula and basic indicators are summarized as follows:
I) Analysis of solvency:
1. Current ratio = current assets / current liabilities * 100%. The higher the index, the faster the company's current assets flow, and the stronger its ability to repay current liabilities. Internationally recognized 200%, China's 150% is better.
2. Quick action ratio = quick action assets (current assets-inventory) / current liabilities * 100%. The international mark ratio is 100% and China is about 90%.
3. Asset-liability ratio = total liabilities / total assets * 100%. The higher the index, the higher the degree of debt, the higher the operating risk, and the lower the cost of capital for production and operation. Conservative ratio is not higher than 50%, internationally recognized as better 60%.
4.Long-term asset suitability rate = (owner's equity + long-term liabilities) / (fixed assets + long-term investment) * 100%
B) Analysis of capital status:
1. Capital preservation and appreciation rate = year-end owner's equity / early year's owner's equity * 100% after deducting objective factors. The higher the index, the better the capital preservation situation, the greater the development potential of the enterprise, and the more secure the interests of creditors.
2. Capital accumulation rate = increase in owner's equity this year / owner's equity at the beginning of the year * 100%. The higher the index, the faster the owner's equity growth, the stronger the capital accumulation ability, the better the security situation, and the greater the sustainable development ability.