(2) The main indicators of financial analysis.
① Profit ratio. Profit ratio measures the efficiency of management department by calculating the ratio of profit to sales revenue, and then evaluates the ability of management department to control costs and obtain income. It mainly includes sales profit rate, operating profit rate, net profit rate and cost rate.
② Efficiency ratio. Efficiency ratio reflects the ability of management department to control and use assets by calculating the turnover speed of assets, and then estimates the amount of funds needed in the operation process. It mainly includes the turnover rate of total assets, the turnover rate of fixed assets, the payback period of accounts receivable, the days of inventory holding, the rate of return on assets, the rate of return on owners' equity, etc.
3 leverage ratio. Leverage ratio is to evaluate the borrower's ability to repay debts by comparing the borrower's funds with the owner's equity. It mainly includes asset-liability ratio, debt to owner's equity ratio, debt to tangible net assets ratio and interest guarantee multiple.
④ Flow ratio. The current ratio reflects the borrower's ability to repay due debts by comparing the relationship between current assets and current liabilities. It mainly includes current ratio, quick ratio and cash ratio.