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������ ��� �� 1. �� � ���� ��� ������ ��) Price to Earning Ratio "P/E"(
���� �� ���� ��� = ���� �� ���� ��� ���� ÷���� ���
2. "����� �� ���� ��� %) (Price to Sales Ratio "PSR"
"����� �� ���� ��� =�$�%& ��'� ����(�� ��)� ÷ * ���� +,� "����� -.���/���
3. ���� -.�*)�0�- �( �� -/���(Earning Per Share "EPS") (
���� -.�* = ���/� -�� ���2� ��� ���3 ÷��� ���$�� ����� --*
4. "��4��� ��� %Dividends Payout Ratio "DPR") (
"��4��� ��� = �-) � "��4��� -'��� ���& ÷-'��� ���� -.�*
5. -.��� �� 5�-) �*4��� ������ %Cash Dividends to Earnings) (
-.��� �� 5�-) �*4��� ������ = ���& 5�-) 64��� ���� ÷ ���� -.�*
6. ���� 7� (Dividends Yield Ratio "DYR") %
���� 7� = ���& �*4��� ������ ÷�8��� ���� ���
7. ���� "��4�� )�0�- �( �� -/���( (Dividends Per Share "DPS")
���� "��4�� = ����� �&�' �&* �*4��� ������ ÷ ��� ���$�� ����� --*
8. ���� 9���- +-��%) Turnover Ratio(
���- +-������ 9 = ���2� +,� ���-��� ����� --* ÷ �� ��� ���$�� ����� --* ���2� ���
9. -'��� ���& :-) � ��-�� ��� %) Cash Flow Per Share Ratio(
-'��� ���& :-) � ��-�� ��� = �&;%�� "�&��� 9� :-) � ��-�� ���3 ÷ ����� --*�� ���$���
10. ����-� ��)& �8��� ��)� (Market to Book Value "P/B") ����-� ��)& �8��� ��)� = �8��� ���� ��� ÷���& ����-� ��)�
11. ���� �� ) (Liquidity Ratio
�����:
� +��-�� ��� (Current Ratio)
+��-�� ��� = ���-��� +�3��÷���-��� ��3��
� ����� ���� ��� (Quick -or Acid test- Ratio)
����� ���� ��� ) = ���-��� +�3��–9�4��� ( ÷���-��� ��3��
� �&;%�� �-) � "�)�-�� ��� %Operating Cash Flow Ratio) (
�&;%�� �-) � "�)�-�� ��� =�&;%�� :-) � ��-�� ���3 ÷ ��3��
���-���
� �-) � ��� %Cash Ratio) (
�-) � ��� ) = =� ��� ��- 3� �� �-) � +���� ������ �� "����?��0� ( ÷ "���& �����-���
12. �'��� �� ) (Profitability Ratio
�����:
� 9�@���� ��)' �&* -.��� +-��%(Return on Shareholders Equity
"ROE") 9�@���� ��)' �&* -.��� = +�-� ���3 ÷ 9�@���� ��)'
� +�3�� �&* -.��� +-��) % (Return on Assets "ROA" +�3�� �&* -.��� +-�� = +�-� ���3 ÷ +�30� 6��A�
� "����& ���� B�� % Sales Profit Ratio)(
"����& ���� B�� = ���� +�A� ÷ "����� ���3
13. �C�2$� �� (Activity Ratio)
�����:
� � -�� ��D� 9���- +-�� (Receivables Turnover Ratio)
� -�� ��D� 9���- +-�� = B&AE� "����� ���3 ÷B -�� ��D� ���A� ����
� +3'�� ���� +-�� Collection Ratio)(
+3'�� ���� +-�� = �-,� � �)365 ( ÷� -�� ��D� 9���- +-��
� ����?� +�3�� 9���- +-�� (Fixed Assets Turnover Ratio)
����?� +�3�� 9���- +-�� =�"���� ÷ ����?� +�3�� ���3
� +�3�� 9���- +-�� (Total Assets Turnover Ratio)
+�3�� 9���- +-�� = "����� ÷+�3�� 6��A�
14. +���� +$@ �� (Funding Structure Ratios)
�� ��: � +�3�� 6��A� �� 9-� ��� % (Debt to Total Assets Ratio)
� 6��A� �� 9-� ��� +�3�) = ���-�� ��3� ++A�� �&� ��3� ( ÷ 6��A�+�3��
� 9�@���� ��)' �� 9-� ��� % (Debt to Shareholders rights
Ratio)
9�@���� ��)' �� 9-� ��� ) = ���-�� ��3� ++A�� �&� ��3� ( ÷ ��)' 6��A�
9�@����
15. � ;�� �� (Coverage Ratios)
�����:
� -.��2� � ;� ��� (Coverage Interest Ratio)
-.��2� � ;� ��� =�.��/�� -.��2� +�8 ���� ���3 ÷�*��-�� -.��2�
� �&��%� � ;�� ��� (Comprehensive Coverage Ratio)
�&��%� � ;�� ��� = �.��/�� -.��2� +�8 ���� ���3 ÷) �*��-�� -.��2� + ��8(
�)�G(