Traditional Culture Encyclopedia - Hotel accommodation - Is the current debt ratio high or low?
Is the current debt ratio high or low?
After reading the following, you will know whether the current debt ratio is high or low. \x0d\ Comprehensive collocation analysis of current debt ratio, current asset ratio and profit growth rate \x0d\ Current debt ratio = current liabilities/assets, current asset ratio = current assets/assets, profit growth rate = (net profit for the current period-net profit for the previous period)/net profit for the previous period \x0d\ We will comprehensively consider the above indicators to see the profit prospect of the enterprise. If the three indicators are improved at the same time, it means that the enterprise has expanded its production and operation business, increased its output and expanded its profits; If the current debt ratio increases, the current asset ratio decreases, but the profit rate increases, which shows that the product sales of the enterprise are very good, the demand exceeds the supply, and the operating conditions remain good; If the current debt ratio rises, the current assets ratio drops and the profit rate drops, it shows that the production and operation situation of the enterprise will deteriorate and the enterprise will have financial difficulties; If the current debt ratio, current asset ratio and profit rate decrease at the same time, it shows that the production and operation of enterprises are shrinking and the profit prospect of enterprises is very pessimistic. \ x0d \ x0d \ To sum up, we find that if the financial indicators reflecting the profitability of enterprises are analyzed in terms of correlation and collocation, and if it shows that the profitability of enterprises is weakening, then the potential of the profitability of enterprises is worthy of our discussion, and investors should be cautious. \x0d\\x0d\ Case analysis \x0d\ First of all, we use the analysis system of listed companies in Yin He and adopt the first method for case analysis. Taking the data of Huatian Hotel 000428 \ x0d \ 65438+February 3, 20021day as an example, we can see that the debt operating rate of enterprises has increased from 1.59% at the end of 2006 to 0.77 at the end of 2002. \x0d\x0d\ Take Huatian Hotel as an example. We analyze the relationship among current debt ratio, current asset ratio and profit growth rate, as shown in the following table: \ x0d \ indicator name 200 1 year 2002 growth rate \ x0d \ current debt ratio 35.8% 27%-25. The current asset ratio is 32% 22%-3 1% \x0d\ profit growth rate-19.8% \x0d\ We can see that the three indicators show a downward trend at the same time, indicating that the profitability of enterprises is gradually weakening with the shrinking production and operation business \ x0d \ The current debt ratio is of course low.
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