Ukuqonda iStats, iSitatimende seNgeniso kunye neNkcazo yokuKhutshwa kweCash
Siza kujonga kwi-balance sheet, isitatimenti sengeniso kunye nesitatimende sokuhamba kwemali ukususela kwingxelo yonyaka ka - 2006 evela kwi-Target Corp , ongayijonga kwiwebhusayithi yabo.
Iingxelo zemali ziqala kwiphepha p. 24 (iphe. 43 yefayili yeFayile).
Ukutolika iShidi lokuBhalisa
Ulwazi olunikeziweyo apha lukuvumela ukubala izibalo ezininzi zemali ezilinganisa ukusebenza komsebenzi. Ukongeza, iibhanti zamanqaku kufuneka zihlale zibonisa idatha ukusuka kwixesha elidlulileyo elide, ngoko unokuthelekisa indlela ukusebenza kwezimali kushintshile ngayo.
Ukuchonga inkampani kawonkewonke kwishishini elifana nokuqala kwakho kwaye ukhupha izitatimende zezimali zabo kwiWebhsayithi yabo. Ukusebenzisa i-Target Corp njengomzekelo, siza kuhlalutya idatha kwi-balance sheet. Nazi izimbonakaliso ezimbalwa eziphambili zokubala. Qaphela ukuba onke amanani abamele izigidi zeedola.
Ulungelelwaniso olukhawulezileyo: Le nyathelo Ikhono lokujolisa ukuhlangabezana neembopheleleko zalo ngaphandle kokuthengisa i-inventory; ephakamileyo isiphumo, ngcono. Kubonakaliswe njengempahla ekhoyo yangoku, ihlulwe ngamatyala angoku. Kwimeko yeTgetget, ngu-14,706 ngaphantsi kwe-6,254, eyahlula ngo-11,117, elingana no-0.76.
- Ukutolika: Ukuba eli nani liyanqanda ixesha okanye lingasweleki kulandelelwano lwenu, unokuba utyalo-mali oluninzi kwi-inventory okanye unokuba uthathe ityala elifutshane elifutshane.
Ulungelelwano olukhoyo: Olu lulunye uvavanyo lokuthengwa kwexesha elifutshane, elikwahlula ngokwahlula i-asethi ngoku.
Kwimeko yeTgetget, eli lilingana ne-14,706 eyahlula ngo-11,117, elilingana no-1.32.
- Ukutolika: Le nani kufuneka ibe ngaphezu kwe-1, kwaye ngokuqhelekileyo ibonakaliso lwamandla xa lidlula 2. Ukuba le nombolo ingaphantsi kwe-1, oko kuthetha ukuba iimfanelo zakho zesikhashana zidlula ixabiso lakho elifutshane. Umthwalo uthathwa njengangoku xa kuhlawulwa phakathi konyaka. Impahla ikhoyo ngoku ukuba ingatshintshwa ibe yimali phakathi nomnyaka.
Ukulingana kweeMali-mboleko: Ngokufutshane, ukwahlula ityala lilonke ngokulingana. Kwimeko yeTget, i-denominator ibizwa ngokuba ngumtyalo-mali wabanini-zimali kuba i-Target yinkampani kawonkewonke. Ukusebenzisa idatha yeTgethi, loo mlinganiselo iboniswa ngo-8,675 olwahlukana ngu-15,633, olingana no-0.555.
- Ukutolika: Ababolekisi bexesha elide baya kujonga le nombolo njengomlinganiselo wendlela enobugwenxa bakho. Ukuba ishishini lakho liye lahlaselwa ngetyala, banokungabaza ukubonelela ngemali eyongezelelweyo.
I-Capital Capital: Oku kubhekisela kwimali ekhoyo kwimisebenzi yemihla ngemihla. Itholakala ngokukhupha izibophelelo zamanje kwii-asethi ezikhoyo, ezikulo mzekelo ngu-14,706 ngaphantsi kwe-11,117, elingana nama-3,589.
- Ukutolika: Ukuba le nombolo ayibi, oko kuthetha ukuba iqumrhu lakho alikwazi ukuhlangabezana nezibophelelo zalo zangoku. Ukuphucula le nombolo, hlola iimpawu zakho zokuphathwa kwempahla ; ukugcinwa kwempahla kunye nokulahleka okubangelwa kukuthengisa kungathatha inkokhelo kwiimveliso zenkxaso yemali.
Ukutolika iNkcazo yeNgeniso
Njengengxelo ye-balance, ingxelo ye ngeniso yindlela yokulinganisa ukusebenza kwezimali kweenkampani. Ezinye zeemvumelwano zixubusha idatha yenkcazelo evela kwintetho yengeniso kunye ne-balance sheet. Siza kuqhubeka sisebenzisa idatha eshicilelwe kwiTgethi njengomzekelo. Qaphela ukuba onke amanani abamele izigidi zeedola.
Umthamo oNcedisayo: Imali ejoliswe ekujoliseni ukuthengisa i-T-shirt, ukunciphisa into eyayihlawula loo nto-ezaziwa njengeendleko zeempahla ezithengiswayo, okanye i-COGS-ibizwa ngokuba yinzuzo enkulu. Iintengiso ze-COGs ezingezantsi, ezahlula ngokuthengisa, zivelisa umyinge omkhulu wenzuzo. Ngokwe-Statement yengeniso ye-Target, leyo yayiza kuba ngu-59,490 ngaphantsi kwe-39,399, eyahlula ngo-59,490, elingana ne-0.337, okanye i-33.7 ekhulwini.
Ingeniso yokuSebenza: Le nzuzo ephezulu yokunciphisa iindleko zokusebenza zinciphisa ixabiso lokunciphisa. Kukwabizwa ngokuba yi-EBIT (imivuzo phambi kwentlalo kunye nentlawulo).
Ukusebenzisa idatha yeTgetgethi, ifomu iya kuboniswa njengama-59,490 amancinci angama-39,399 ngaphantsi kwe-12,819 ngaphantsi kwe-707 engama-1,496, elingana nama-5,069.
Umlinganiselo woNcedo oSebenzayo: Sebenzisa isisonke esithathwe kwisinyathelo esedlule kwaye ulwahlule ngokuthengisa ngokuthe ngqo. Kule meko, i-equation yi-5,069 eyahlula ngo-59,490, elinganayo .085, okanye i-8.5 ekhulwini.
- Ukutolika: Le ntetho iyaziwa nangokuthi i-EBIT margin kwaye iyindlela efanelekileyo yokulinganisa ukusebenza kakuhle. Ukuba ufumana le nombolo ibe yinto ephantsi, iphakamisa imali okanye iindleko zokunciphisa. Inokukunceda ukuhlalutya ukuba ngubani na othengi bakho banenzuzo kakhulu kwaye gxininisa imizamo yakho apho.
Umvuzo oyiNzuzo: Intlawulo yemali ehlukeneyo yenzalo yemali ivelisa umyinge wenzuzo. Kule meko, i-2,787 ihlulwe yi-59,490, elinganayo .047, okanye i-4.7 ekhulwini.
I-ROA: Oku kubhekisela ekubuyiseni kwi-asethi kunye nokulinganisa indlela inzuzo ngayo inkampani eyenza i-dollar nganye yeefa. Bala i-ROA ngokuhlula isamba semali kwingeniso yengeniso ngexabiso kwi-balance sheet. I-Target, elingana no-59,490 eyahlula ngo-14,706, elingana ne-4.04. Ngamanye amagama, i-dollar nganye i-Target ine-asethi, inako ukuvelisa i-$ 4.04 yengeniso.
I-ROE: Ingcamango efana neyo ngasentla, kodwa ukutshintsha i-asethi ngokulingana. Kule meko, ama-59,490 ahlukaniswe ngu-15,633, alingana no-3.81.
Ama-akhawunti athobileyo Ukuqokelela: Amashishini amaninzi afumana i-lag phakathi kwexesha abathe bathengisa amakhasimende kwaye xa bebona ingeniso. Oku kungakho ngenxa yokuthengisa ngetyala okanye kuba abathengi abahlawuli. Ngoxa unako ukuphawula le ntlawulo engenako kwi-balance sheet phantsi kwe-akhawunti efunyenweyo, ukuba awukwazi ukuyiqokelela, ekugqibeleni ishishini lakho liya kuba nekhefu elaneleyo.
- Ukuchazwa: Ukulinganisa ukuba zingaphi iintsuku ezithathayo ukuqokelela onke ama-akhawunti afunyenweyo, sebenzisa le fomyula: 365 (iintsuku) eyahlula ngama-akhawunti afunyenweyo (ukuthengiswa kwemali epheleleyo ekwahlulelweyo nge-akhawunti efunyenweyo). Kwimeko yeTgetget, elingana no-365 eyahlula ngo-59,490 olwahlukileyo ngo-6194, olingana no-38. Oku kuthetha ukuba, ngokuqhelekileyo, kuthatha iintsuku ezingama-38 ukuqokelela kwi-akhawunti. Ukuba ufumanisa ishishini lakho linomhla wokulinganisa ophilileyo kodwa elifutshane kwi-cash, ukwandisa iqoqo kuma-akhawunti athile.
Ukutolika iSitatimende sokuKhutshwa kweCash
Ingxelo yokuphuma kwemali ichaza indlela inkampani ephakanyise ngayo imali kunye nendlela eyisebenzise ngayo loo mali ngexesha elithile. Kwakhona sixhobo sokuhlalutya, ukulinganisa ikhono lomashishini lokumboza iindleko zalo kwixesha elisondeleyo. Ngokuqhelekileyo, ukuba inkampani iqhubeka ngokufaka imali engaphezulu kunokuba isebenzise, loo nkampani ibonwa njengexabiso elifanelekileyo.
Isitatimende sokuhamba kwemali sihlukaniswe ngamacandelo amathathu: imisebenzi, utyalo-mali kunye nenkxaso-mali. Oku kulandelayo kukuhlalutya kwe-real-flow flow statement statement ye-Target Corp. Qaphela ukuba onke amanani abamele izigidi zeedola.
Iimali ezivela kwimisebenzi: Le yimali eyakhiwe ngaphezu konyaka ukusuka kwiinkampani eziphambili zoshishino. Qaphela indlela ingxelo eqala ngayo ngemali engenayo kwaye isebenza ngasemva, idibanise ukuhlaziywa nokukhupha i-inventory kunye ne-akhawunti efunyenweyo. Ngokwemigaqo elula, le yimali phambi kwe-interest and tax (EBIT) kunye nokuhla kwexabiso lokunciphisa irhafu.
- Ukutolika: Oku kungabonakalisa inkcazo engcono kunokuba imali ezuzwayo kuba ingenayo imali engenayo ingasetyenziselwa ukuhlawula iindleko.
I-Cash From Investment: Amanye amashishini aya kutyalomali ngaphandle kwemisebenzi yazo eyintloko okanye afune iinkampani ezintsha ukukhulisa ukufikelela kwabo.
- Ukutolika: Le ngxenye ye-cash statement statement accounts for cash investments, kunye nemali efunyenwe kwiingxowa-mali zangaphambili. Kwimeko yeTgetget, le nombolo ngo-2006 yayingu--4,693, ebonisa ukuba inkampani ichithe imali enkulu ekutyala imali kwiiprojekthi ezithembayo ziya kubakho ukukhula kwangomso.
Iimali ezivela kwiMali: Eli candelo lokugqibela libhekiselele ekuhambeni kwemali evela kwimisebenzi yokuxhasa ngemali. Izinto ezimbini eziqhelekileyo zokuxhasa ngemali zithatha imali mboleko okanye ikhuphe i-stock to investors. Ukwahlula kwabatyali-mali abakhoyo banokungena apha. Kwakhona, Iithagethi zibika inombolo engalunganga ngo-2006, -1,004. Kodwa oku kungafanelekanga: Inkampani ihlawulwe i-1,155 yecala layo langaphambili, ihlawulwe ama-380 kwizahlulo kwaye ithengwe ngentengo ye-901 ye-stock stock.
- Ukutolika: AbaTyalo-mali baya kuthanda ezi zinto zimbini zokugqibela, kuba zivuna izabelo, kwaye zibonisa ukuba i-Target iyathemba kwi-stock performance yayo kwaye ifuna ukuyigcina inzuzo yenkampani. Ifomula elula yeli candelo: imali evela ekukhutshweni kwe-stock minus dividends ehlawulwayo, ukunciphisa imali esetyenziselwa ukufumana isitokisi.
Isinyathelo sokugqibela ekuhlalutheni ukuhamba kwemali kukungeza izilinganiso zemali ukusuka kunyaka wokunika ingxelo (2006) kunye nonyaka odlulileyo (2005); Kwimeko yeTget yi--835 kunye ne-1,648, elingana no-813. Nangona i-Target yaqhuba ibhalansi embi emali kwiminyaka emibini, isine-balance overall cash balance ngenxa ye-surplus cash surplus yayo ngo-2004.