财务管理基础13版3.pptVIP

Financial Analysis 3 Chapter Outline Ratio analysis and its importance Use of ratio for measurements The DuPont system of analysis Trend analysis Evaluation of reported income to identify distortion Ratio Analysis Financial ratios Used to weigh and evaluate the operating performance of a firm Used to compare performance record as against similar firms in the industry Analyzing ratios and numerical calculations Such data is provided by various organizations Ratios and their Classification A. Profitability ratios 1. Profit margin 2. Return on assets (investment) 3. Return on equity B. Asset u