Explorateur de Ratios Financiers — Ratio de liquidité, ROE dans les états

Choisissez un ratio financier et voyez son numérateur (bleu) et son dénominateur (orange) s'illuminer dans un bilan et un compte de résultat d'exemple. Apprenez 8 ratios clés, gratuitement.

Financial Ratio Explorer

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Current ratio=Current assets 800Current liab. 600=133.3%Healthy

Short-term liquidity. ≥100% means current assets cover debts due within a year (150–200% often preferred).

Balance Sheet (B/S) · KRW mn

Assets

Cash & equivalents	300
Accounts receivable	250
Inventory	200
Other current assets	50
Total current assets	800
Property & equipment	900
Intangible assets	100
Other non-current	200
Total non-current assets	1,200
Total assets	2,000

Liabilities & Equity

Accounts payable	200
Short-term debt	300
Other current liab.	100
Total current liabilities	600
Long-term debt	400
Total liabilities	1,000
Paid-in capital	500
Retained earnings	500
Total equity	1,000

Income Statement (I/S) · KRW mn

Revenue	3,000
Cost of goods sold	1,800
Gross profit	1,200
SG&A	800
Operating income	400
Non-operating (net)	-50
Pre-tax income	350
Income tax	70
Net income	280

Figures are an illustrative sample company. Healthy ranges vary by industry; do not use as a basis for investment decisions.