Answer: 1. Profitability analysis

1. Net sales profit rate = (net profit ÷ sales revenue) × 100; the greater the ratio, the stronger the company's profitability.

2. Net asset interest rate = (net profit ÷ total assets) × 100; the greater the ratio, the stronger the profitability of the company.

3. Net interest rate on equity = (net profit ÷ shareholders’ equity) × 100; the greater the ratio, the stronger the company’s profitability.

4. Return on total assets = (total profits + interest expenses) / average total assets × 100; the greater the ratio, the stronger the profitability of the company.

5. Operating profit margin = (operating profit ÷ operating income) × 100; the greater the ratio, the stronger the profitability of the company.

6. Cost and expense profit rate = (total profit ÷ total cost and expense) × 100; the greater the ratio, the higher the operating efficiency of the enterprise.

II. Profit quality analysis

1. Cash recovery rate of all assets = (net cash flow from operating activities ÷ average total assets) × 100; analyzed compared with the industry average.

2. Profitable cash ratio = (net operating cash flow ÷ net profit) × 100; the larger the ratio, the stronger the company’s profit quality, and its value should generally be greater than 1.

3. Sales to cash ratio = (cash received from selling goods or providing services ÷ net income from main business) × 100; the larger the value, the stronger the sales cash collection ability and the higher the sales quality. .

3. Solvency analysis

1. Net working capital = current assets - current liabilities = long-term capital - long-term assets; compare the values ??of the company for multiple consecutive periods and conduct comparative analysis.

2. Current ratio = current assets ÷ current liabilities; analyzed compared with the industry average.

3. Quick ratio = quick assets ÷ current liabilities; analyze compared with the industry average.

4. Cash ratio = (monetary funds trading financial assets) ÷ current liabilities; analyzed compared with the industry average.

5. Cash flow ratio = cash flow from operating activities ÷ current liabilities; analyze compared with the industry average.

6. Asset-liability ratio = (total liabilities ÷ total assets) × 100; the lower the ratio, the more guaranteed the company’s debt repayment and the safer the loan.

7. Equity ratio and equity multiplier: Equity ratio = total liabilities ÷ shareholders’ equity, equity multiplier = total assets ÷ shareholders’ equity; the lower the equity ratio, the more guaranteed the company’s debt repayment and the safer the loan. .

8. Interest coverage ratio = profit before interest and tax ÷ interest expense = (net profit interest expense income tax expense) ÷ interest expense; the greater the interest coverage ratio, the more secure the interest payment.

9. Cash flow interest coverage ratio = cash flow from operating activities ÷ interest expenses; the greater the cash flow interest coverage ratio, the more secure the interest payment.

10. Operating cash flow debt ratio = (cash flow from operating activities ÷ total debt) × 100; the higher the ratio, the stronger the ability to repay the total debt.