Ixabiso elipheleleyo lemali lenza isakhiwo-mali senkampani kwaye ngamanye amaxesha kubalwa njengempahla epheleleyo yeempahla ezingaphantsi kweemfanelo.
Umlinganiselo wexesha elide lomyinge wexabiso elipheleleyo libonisa ubungakanani besikweletu esithatha ixesha elide (njengamatyathiso kunye nemali-mboleko) esetyenziselwa ukuxhaswa ngokusisigxina kweenkampani okanye ukunyuka kwemali kwenkampani. Kwiphepha le-flip, libonisa ukuba uninzi lwenkampani lixhaswa ngemali ngemali-mali okanye ukulingana. Ngaloo ndlela, ivumela abatyali-mali ukuba bachonge inani lolawulo olusetyenziswa yinkampani kwaye balinganise nakwezinye iinkampani ukwenzela ukuba bahlalutye amava engozi yenkampani ethile.
Iinkampani ezixhasayo inxalenye enkulu yemali ngamatyala ziyaziwa zikhuselekile kunezo ezinomlinganiselo ophantsi wezemali.
I- matyala e-asset ratio kunye nexesha elide lexesha elipheleleyo kumyinge we-capital total, konke ukulinganisa ubungakanani bokuxhasa ngemali ngetyala.
Ukubala iTyala lexesha elide ukuya kwiiNkunzi zeMali
Ukubala kwetyala lexesha elide kwi-capital capital is kanje:
Ithuba lexesha elide / ityala lexesha elide + Ubungakanani bamasheya = ___ ekhulwini
Umzekelo wokubala i-Long-Term Debt
Makhe sijonge kwisakhiwo esikhulu senkampani yeXYZ. Ba netyala lexesha elide lama-70,000 (i-$ 50,000 kwi-mortgage yabo kunye nee-20,000 zamaRandi eziseleyo kwizixhobo). Baneempahla ezifikelela kwii-100,000 zamawaka, ngaphantsi kwee-70,000 zamaRhafu kwiimfanelo ezinika i $ 30,000 kwi-equity equity equity.
Ngaloo ndlela, ityala labo elide lexesha elide liza kuba li-$ 70,000 / i-100,000,000 = .7 ekhulwini
Ukuqwalasela xa kufike kwiTyala
Ukunyuka kwezinga lepesenteji, ukwenziwa kwetyala elingakumbi ukuxhaswa ngokusisigxina kweenkampani ngokuchasene nemali-mali-mali ( ukulingana ngemali ). Nangona kunjalo, kufuneka ube nedatha yesiganeko kwiinkcukacha zenkampani kunye / okanye yezoshishino ukwenzela ukuthelekisa. Njengoko inani leetyala liphakama, kunjalo ingozi kunye nethuba lokutshatyalaliswa. Ngokwahlukileyo, ukuhla kwe-ratio kuya kubonisa ukuba kukho ukwanda kwabakwi-stockholders.
- Emuva: Iingxowa kwi-Equity Ratio
- Ukuhamba phambili: Ixesha lexesha elinomdla oluthatywayo
Ukuba ityala lexesha elide lolawulo lwentengo liphezulu kune-1.0, lubonisa ukuba ishishini linetyala elingaphezu kwelikhulu elinesibonakaliso esinamandla esibonisa ubuthathaka bemali. Naliphi na elinye ityala ngaphaya kweli nqanaba liyakwandisa ingozi yenkampani.
Ingxowa ephakamileyo yexesha elide kumlinganiselo wentengo ingakwandisa ukubuya kwabanini-zimali ngokulinganayo kuba iintlawulo zenzalo zichithwa irhafu. Nangona kunjalo, kwanciphisa ukuguquguquka kwemali kweenkampani kwaye kwandisa umngcipheko wokungabikho. Umlinganiselo ongaphantsi kwe-1.0 ubonisa ukuba ishishini liphilile, lingenayo ingxaki yezemali, kwaye ukuba umthwalo walo matyala ungaphakathi kwamanqanaba alawulwa lula.
Abanini-bhishini kufuneka babone i-long-term debt to capital ratio ukuze baqinisekise ukuba uphantsi kolawulo ukwenzela ukuba amatyala abo alawulwe.