The turnover rate of accounts receivable =11276/(1832+1685) ×1/2 = 6.41is higher than the standard, indicating that accounts receivable are collected faster and invalid funds are occupied less; The turnover rate of cost-based inventory = 8,530/(2,753+2,647) ×1/2 = 3.16 is lower than the standard value, which indicates that the inventory has a large pressure limit and poor liquidity. The turnover rate of current assets =11276/(5019+4769.5) ×1/2 = 2.3 has no standard value; The turnover rate of fixed assets =11276/(3170+3000) ×1/2 =1.83 has no standard value; The total assets turnover index =11276/(8189+7769.5) ×1/2 =1.4 is lower than the standard value, indicating that the asset utilization rate is not high.

Capital utilization rate is a common risk control index in futures industry.

The utilization ratio of funds can also be directly expressed by the formula:

= position occupation margin/customer's equity ×100%;

Some people use its reciprocal as an index to control risks, that is,

Capital utilization ratio = customer's equity/position occupation margin × 100%.

Under normal circumstances, when the capital utilization rate is ≥ 100%, the futures company will require the customer to add margin, and reserve the right to forcibly close the position. When the capital utilization rate is greater than or equal to 80%, the futures company will simultaneously include the direction of the customer's net position and the risk change in the monitoring scope. It is particularly important to note that the position margin calculated according to the margin ratio stipulated by the futures company and the margin standard of the exchange is different. Under normal circumstances, only when the capital utilization rate calculated according to the exchange margin standard reaches more than 100% will strong leveling be implemented.

In order to keep pace with the spot market, the price limit of stock index futures reaches 10%, and the margin standard charged by the exchange 10% can only bear a limit. According to the market situation, it is predicted that the margin standard for futures companies to collect customers is generally at the level of 15%, and the limit is around 18%. If it exceeds 20%, it will be unattractive to speculative customers. Comparing the two, according to exchange standards, the price limit that commodity futures can bear is 1.4 times that of stock index futures (7%/5% ÷110% =1.4); According to the margin standard of futures companies, the former is 1.6 times of the latter (12%/5% ÷15%/10% =1.6). If calculated simply on average, the ability of commodity futures to withstand ups and downs is 1.5 times that of stock index futures. Therefore, if the capital utilization rate of commodity futures is lower than 50% as the safety critical line, the stock index futures should be around 30%.