Bài tập phân tích tình hình tài chính doanh nghiệp [Financial statement analysis]

[Vy Hoài Anh]

Hassan Computers manufactures personal computers that it sells either through retailers or directly to customers through their website. You are a banker and Hassan has applied to your bank for a loan to finance an expansion. Your assistant has calculated a typical set of ratios based on the last three years of operations. These ratios appear below. Write a short report commenting on the trends you notice in the ratio analysis and how these affect your decision to loan Hassan the funds they have requested.



2014

2013

2012

Current ratio

2.19

1.98

1.33

Earnings per share

18

23.33

27.78

Inventory turnover

1.66 times

2.58 times

5 times

Gross margin

56%

55%

45%

Quick ratio

0.79

1.1

1.4

Days to collect account receivables

88

63

48

Debt ratio

61%

42%

38%

Profit margin

19%

26%

38%

Equity ratio

896/1440

736/1047

678/845
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