财务比率探索器 — 在报表中用颜色看流动比率·负债比率·ROE
选择财务比率后，其分子（蓝色）与分母（橙色）会在示例资产负债表、利润表中联动高亮。交互式学习8个核心比率，免费工具。
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.