NHÓM 9

 Gross profit = Net sale – COGS = 6,543,210 – 5,432,106 = 1,111,104

 Net income = Gross profit – Operating expenses = 1,111,104 – 411,104 = 700,000
 Total assets: 789,000 + 987,000 + 398,000 = 3,071,000
 Total liabilities and equity = 777,000 + 888,000 + 1,406,000 = 3,071,000
a. Current ratio = current assets / current liabilities = 897,000 / 777,000 = 1,15
(Tỷ số thanh toán ngắn hạn)
b. Debt ratio = Total liabilities / Total assets = (777,000 + 888,000) / 3,071,00 = 0,54
(Tỷ số nợ trên tài sản)
c. Asset turnover = Net sale / Total assets = 6,543,210 / 3,071,000 = 2,13
Số quay vòng tổng tài sản
d. Return on asset = Net income / Total asset = 700,000 / 3,071,000 = 0,02%
Tỷ số lợi nhuận trên tài sản
 Gross profit = Net sales – COGS = 2,134,560 – 1,234,560 = 900,000
 Net income = Gross profit – Operating Expenses = 900,000 – 300,000 =
600,000
 Total assets = 543,000 + 435,000 + 345,000 + 398,000 = 1,721,000
 Total liabilities and equity = 333,000 + 444,000 + 944,000 = 1721,000
a. Current ratio = Current asset / Current liabilities = 345,000 / 333,000 = 1,04
b. Debt ratio = Total liabilities / Total assets = (333,000+444,000) / 1,721,000 =
0,45
c. Receivable turnover = Cash / AR = 543,000 / 345,000 = 1,57
Số vòng quay khoản phải thu
d. Return on equity = Net income / Equity = 600,000 / 944,000 = 0,64
Lợi nhuận trên vốn (Return on equity)
 Gross profit = Net sales – COGS = 5,554,443 – 4,445,553 = 1,108,890
 Net income = Gross profit – Operating expenses = 1,108,890 – 500,400 =
608,490
 Total assets: 555,000 + 444,000 + 333,000 + 398,000 = 1,730,000
 Total liabilities and equity = 333,000 + 444,000 + 953,000 = 1,730,000
a. Current ratio = current asset / current liabilities = 333,000 / 333,000 = 1
b. Debt ratio = Total liabilities / Total assets = (333,000 + 444,000) /
1,730,000 = 0,45
c. Asset turnover = Net sale / total asset = 5,554,443 / 1,730,000 = 3,21
d. Return on equity = Net income / Equity = 608,490 / 953,000 = 0,64