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อ่านงบการเงิน Financial Statement
Citation preview
1 ? (mai)
2
(Financial Statement)
3 3 6 12 1 31
6
4
(3 ) 3 1) 2) 3)
....................... ()
........................................
XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX
XXX XXX
5 .................................. ()
........................................
XXX XXX XXX
XXX XXX XXX XXX XXX
XXX
3 1 3 1) 2) 3)
6 3
............................. ()
................................ () XXX () XXX () XXX () XXX XXX () XXX () XXX () XXX XXX XXX
7 ................. ................................
XXX () XXX XXX XXX () XXX XXX XXX () XXX XXX XXX () XXX XXX XXX () XXX XXX XXX
8
9
(Ratio Analysis)
(Current Ratio) ()
=
10
(Quick Ratio) ()
= -
(Total Asset Turnover) ()
=
1 1
11
(Collection Period) () / 365=
(Inventory Turnover Period) () / 365=
(Gross Profit Margin) (%) = x 100
( )
12
(Net Profit Margin) (%) = x 100
= x 100
(Return on Assets : ROA) (%)
= x 100
(Operating Income Margin) (%)
13
(ROA) = x
= x
= x 100
(Return on Equity : ROE) (%)
(Du Pont Analysis)
(ROA) (ROE)
2
1. 2.
14
x x (ROE) = x x
=
3
1. 2. 3. (Equity Multiplier)
15
= (Debt to Equity Ratio) ()
(Debt to Asset Ratio) () =
(Interest Coverage Ratio) ()
=
16
: ( + ) 2
= x 100
(Cash Flow / Total Debt)
40%
20%
= x 100
(Cash Flow / Current Liabilities)
17
18
19
P/E Ratio = ( 12 )
? (Intrinsic Value) (Market Price)
(Price/Earning Ratio P/E Ratio)
20
21
22
CISA:
CISA: 5
23
(2548)
(International Financial Reporting Standards- IFRS) (US. GAAP)
24
... ( 2549)
25
...