SoFi

*財務分析的方法
(1) 同型分析
(2) 比率分析
(3) 現金流分析

*比較方式
(1) 趨勢分析: 同一公司各年度財務,數據的對比分析,
(2) 比較分析: 不同公司財務數據的對比分析

* 同型分析 common-si、ze analysis: 結構分析,ex.
利潤表: 每一個項目的比重、損耗是什麽?
資產負債表: 資金各自佔的比重多少?

*
利潤表上的所有項目÷銷售收入
operating income 4300 100%
- operating cost 3100 72 % (毛利潤 28%)
- Business tax and surcharges 0 0%
- operating expenses 250 6%
- administration expenses 200 5%
- financial expenses 130 3% (費用 14%)
-impairment loss of asset 0 0%
-gains on the changes in the fair value 0 0%
+ investment income 0 0%
= operating profit 620 14%
t net non-operating income 0 0%
= total profit 620 14 %
-income tax 100 2% 稅
net profit 520 12% (毛利潤-費用-稅)

* 資產負債表上的所有項目÷總資產: 暸解公司形態
assets:
fixed assets 60% →重資產的製造業
cash 18%
accounts receivable 14% →產品不是太好賣,存在競爭

total liabilities 62%
short-term borrowings 54%
Account payables 8%

Shareholder's equity 38%
capital stock 34%
Retained earnings 4%