1, current ratio, calculation formula: current assets/current liabilities.

2. Quick ratio: (current assets-inventory)/current liabilities.

3. Cash ratio, calculation formula: (cash+cash equivalent)/current liabilities

4. Cash flow ratio, calculation formula: cash flow from operating activities/current liabilities.

5. Repayment rate of principal and interest of matured debts, calculation formula: net cash flow generated by operating activities? /(Debt principal due in this period+cash interest expense)

Second, the long-term solvency analysis:

1, asset-liability ratio, calculation formula: total liabilities/? total assets

2. Proportion of shareholders' equity, calculation formula:? Total shareholders' equity? /total assets

3. Equity multiplier, calculation formula: total assets/total shareholders' equity.

4. Debt-equity ratio, calculation formula: total liabilities/total shareholders' equity.

5. Tangible net debt ratio, the calculation formula is: total liabilities/(shareholders' equity-net intangible assets)

6. Debt service coverage, calculation formula: total liabilities/? Net cash flow from operating activities

7. Interest guarantee multiple, calculation formula: (pre-tax profit+interest expense)/interest expense.

8. Cash interest guarantee multiple, the calculation formula is: (net cash flow from operating activities+cash interest expense+cash income tax)/cash interest expense.

Third, the operation analysis

1, inventory turnover rate, calculation formula: cost of sales/average inventory.

2. Accounts receivable turnover rate, calculation formula: net income from credit sales/? Average balance of accounts receivable

3. Turnover rate of current assets, calculation formula: sales revenue/average balance of current assets.

4. Turnover rate of fixed assets, calculation formula: sales revenue/average net value of fixed assets.

5. Total assets turnover rate, calculation formula: sales revenue/average total assets.

Fourth, profit analysis

1, return on assets, calculation formula: total profit+interest expense/average total assets.

2. Return on net assets, calculation formula: total profit+interest expense/? Average net assets

3. Return on shareholders' equity, calculation formula: net profit/? Average total shareholders' equity

4. Gross profit margin, calculation formula: sales gross profit margin/net sales income.

5. Net sales interest rate, calculation formula: net profit/net sales revenue.

6. Net interest rate of costs and expenses, calculation formula: net profit/? total cost

7. Profit per share: (net profit-preferred stock dividend)/number of outstanding shares.

8. Cash flow per share, calculation formula: (net cash flow from operating activities-preferred stock dividend)/number of outstanding shares.

9. Dividends per share: (total cash dividends-preferred stock dividends)/number of outstanding shares.

10, dividend payout ratio, calculation formula: dividend per share/profit per share.

1 1, net assets per share, calculation formula:? Total shareholders' equity? /Number of issued shares

12, P/E ratio, calculation formula: price per share/profit per share.

13, main business profit rate = main business profit/main business income * 100%

An analysis of the development of verbs (abbreviation of verb)

1, business growth rate, calculation formula: business growth in the current period/total business income in the same period last year.

2. Capital accumulation rate, calculation formula: current increase in owners' equity/owners' equity at the beginning of the year.

3. Total assets growth rate, calculation formula: total assets growth in the current period/total assets at the beginning of the year.

4. The formula for calculating the rate of innovation of fixed assets: average net value of fixed assets? /Average original value of fixed assets