The growth rate of net assets reflects the expansion speed of enterprise capital scale and is an important indicator to measure the change and growth of enterprise total scale.
Definition: the growth rate of net assets refers to the ratio of (total net assets at the end of the period-total net assets at the beginning) to total net assets at the beginning.
Extended data:
formula
Net assets growth rate = ((net assets at the end of the period-net assets at the beginning)/net assets at the beginning) × 100%
According to the new accounting standards for business enterprises, it is suggested to modify the formula of net asset growth rate to:
Growth rate of net assets = (net assets after deducting other capital reserves at the end of the period ÷ net assets after deducting other capital reserves at the beginning-1)× 100%.
The difference between net assets and total assets
1. Total assets refer to all assets owned or controlled by an enterprise. Including current assets, long-term investments, fixed assets, intangible and deferred assets and other long-term assets. , that is, the total assets on the balance sheet of the enterprise.
(1) Current assets refer to the total assets that an enterprise can realize or consume within one year or more than one year's production cycle. Including cash and various deposits, short-term investments, receivables and prepayments, inventories, etc.
(2) Fixed assets refer to the total amount of funds occupied by the net fixed assets, fixed assets clearing, projects under construction and losses of fixed assets to be handled.
(3) Intangible assets refer to assets that have been used by enterprises for a long time and have no physical form. Including patent right, non-patented technology, trademark right, copyright, land use right,
2. Net assets are owners' equity, including paid-in capital, capital reserve, surplus reserve and undistributed profits. Net assets (total owners' equity) = total assets-total liabilities.
References:
Baidu encyclopedia-net asset growth rate