Secondly , making use the financial data of our company in five years to generate special chart which consists of total assets turn over , fixed asserts turn over , gross profit rate , net profit rate , return on assets , return on equity 然后利用公司最近五年來(lái)的財(cái)務(wù)報(bào)表,對(duì)公司財(cái)務(wù)管理的幾個(gè)關(guān)鍵指標(biāo)進(jìn)行計(jì)算,繪出折線圖。根據(jù)其折線圖對(duì)公司利用資產(chǎn)能力及盈利能力作了分析,指出公司的管理效率和盈利能力近3年來(lái)呈下降趨勢(shì)。
Take profit rate < 30 , flowing rate > 2 and net profit rate < 1 as the classificatory standard of conservative strategy of value stock portfolio , and profit rate < 10 , flowing rate > 2 and net profit rate < 1 as general , and profit rate < 30 , flowing rate > 2 and net profit rate < 1 as positive . at last the value stock portfolio strategy , whose profit rate per stock > 0 . 6 , net capital profit rate > 300 % , net profit rate < 1 , is chosen as sample of the positive 采用市盈率30 ,流動(dòng)比2 ,市凈率1 ,為標(biāo)準(zhǔn)定義保守型價(jià)值投資策略;市盈率10 ,流動(dòng)比2 ,市凈率1 ,為標(biāo)準(zhǔn)定義綜合型價(jià)值投資策略;最后按每股收益0 . 6 ,凈資產(chǎn)收益率300 % ,市凈率1 ,選擇積極型價(jià)值投資策略的樣本。