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

...