Please enable JavaScript.
Coggle requires JavaScript to display documents.
Chapter 6 Profitability - Coggle Diagram
Chapter 6 Profitability
Purpose
effectiveness of business operation
GPM
extent of SP :arrow_down:
control COS
simplify supply chain
recover OE
after ir & div
< 15%
ROCE
purpose
profit & CE
:heavy_minus_sign:
show profitability & asset turnover
CE
assets + liabilities
equity + NCL
EPS
SP & EPS
:heavy_plus_sign:
stock price index
general economic condition / 疲弱的宏观经济环境
unique problem
earnings power
formula
(PAT - Pref. div) / no. of shares
fixed interest
EBITDA
absolute measure
uncontrollable factors (fin)
debt financing
non CFs (acc)
assets
depreciation
amortisation - goodwill
the higher, the better
advantages
promote controllability
useful PM
reliable
operating CFs
calculate & understand
