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uQ,H wkqmd; úYaf,aIKh

uQ,H wkqmd; úYaf,aIKh. Financial Ratio Analysis. uQ,H wkqmd; úYaf,aIKh.

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uQ,H wkqmd; úYaf,aIKh

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  1. uQ,H wkqmd; úYaf,aIKh Financial Ratio Analysis

  2. uQ,H wkqmd; úYaf,aIKh jHdmdr l%shdj,sh ;=< úúO whs;uhka j, wka;¾ ls%hdldÍ;ajhúfYaIfhka oelsh yels isÿùuls. fndfyda wjia:dj, fuu whs;uhka w;rúúOdldrfha wka;¾ iïnkaO;dphka ks¾udKh ù ;sfnkq oelsh yel. fuu iïnkaO;djhkag wod<j we;sjk m%;sM, uek olajk o¾Yl úfYaIhlaf,i uQ,H wkqmd; yÿkajd Èh yel.

  3. fuu wkqmd;, 1 ld,Éfþo lssysmhla w;r jHdmdrfha ls%hdldrS;ajh iei§u. 2 fjk;a iudk jHdmdr iuÕ jHdmdrh iei§u. 3 uQ,H úYaf,aIlhkag ;SrK .ekSug. 4 jHdmdr l¾udka;h iuÕ iei§ug jeo.;a fõ.

  4. uq,H wkqmd; j¾. • øjYS,;d wkqmd; (Liquidity Ratios) • ls%hdldÍ wkqmd; (Activity Ratios) • f;da,k wkqmd; (Leverage Ratios) • ,dNodhl;aj wkqmd; (Profitability Ratios) • fj<ofmd< wkqmd; (Market Based Ratios)

  5. øjYS,;d wkqmd; fuu wkqmd;h u.ska jHdmdrfha øjYS,;djhljruÜgulmj;skafkao hkak i<ld n,hs. tkï jHdmdrfha cx.uj;alïiycx.uj.lSï w;r mj;akdwfkHdkHiïnkaOhfuu.ska úYaf,aIKh lrhs. • cx.u wkqmd;h. (Current Ratio) • laIKsl wkqmd;h. (Quick Ratio)

  6. cx.uwkqmd;h cx.uj;alï cx.uj.lSï

  7. laIKslwkqmd;h cx.uj;alï -^nvqf;d.hbosßhg+l< f.ùï& cx.uj.lSï

  8. l%shdldß wkqmd; • jHdmdrhlj;alï w;r uQ,H iïm;aixfhda. ú we;swdldrh fuu wkqmd; u.ska úYaf,aIKh lrhs. tkïlsishïj;alïiuQyhlafydaj;alulskacks; lrkbmehsïj,gidfmlaIjj;alïyd wdfhdack w;r iïnkaO;djhfuysosi,ldn,hs. • Kh.e;s msßjegqï wkqmd;h (Debitors Turnover Ratio) • f;d. msßjegqï wkqmd;h (Inventry Turnover Ratio) • uqˆ j;alï msßjegqï wkqmd;h(Financial Leverage Ratio)

  9. Kh.e;s msßjegqï wkqmd;h • hïlsis ld,mßÉfPaohla ;=,os jHdmdrfha Kh.e;shka lSjrla uqo,a njg m;afõo@ hkak ñka ksrEmkh flf¾. Khgúl=Kqï idudkH Kh.e;sfhda fuys idudkH Kh.e;sfhda hkq ^wdrïNl Kh.e;sfhda + wjidk Kh.e;sfhda& $ 2 jk w;r wdrïNl Kh.e;shka oSfkdue;súglwjidk Kh.e;shka muKlafhdod.kak.

  10. f;d. msßjegqï wkqmd;h úl=Kqïmsßjeh idudkH f;d.h fuysoS,idudkH f;d.h =wdrïNlf;d.h+wjikaf;d.h 2

  11. uqˆ j;alï msßjegqï wkqmd;h úl=Kqï uqˆ j;alï

  12. uQ,H f;d,k wkqmd; • jHdmdrhlia:djrf.ùïiys; ud¾. j, uQ,Hkh ù we;swdldrh fuu wkqmd; u.ska úYaf,aIkhlrhs. tkï jHdmdrfha j;alï j, wdfhdackhlrwe;swruqo,awhs;slrejkaf.am%d.aOkh yd Khm%d.aOkh w;r ljrwdldrfhkauQ,Hkh ù we;soehs fuu.ska úYaf,aIkhlrhs. • Kh wkqmd;h (Debit Ratio) • KhysñldÍ;aj wkqmd;h (Debit to Equity Ratio) • fmd,Sbmehsïjdr wkqmd;h (Time Interest Earrned Ratio)

  13. Khwkqmd;h iaÓrfmd<shlaf.jkm%d.aOkhX 100 uqˆ m%d.aOkh

  14. KhysñldÍ;aj wkqmd;h iaÒrfmd<shlaf.jkm%d.aOkh ysñlïm%d.aOkh

  15. fmd,Sbmehsïjdr wkqmd;h fmd<s yd nÿj,gfmr ,dNh fmd<s f.ùï • fmd<s yd nÿj,gfmr ,dNh(Earning Befoe Interest and taxes (EBIT))

  16. ,dNodhl;aj wkqmd; • úúO whs;uhkagidfmalaIj jHdmdrfha ,dNhl%shdldßjkakdjqwdldrh ,dNodhl;aj wkqmd; u.ska i,ldn,hs. • o, ,dNwdka;sl wkqmd;h (Gross Profit Margin Ratio) • Y=oaO ,dN wkqmd;h (Net Profit Margin Ratio) • wdfhdckfha ^uqˆ j;alï& m%;s,dN wkqmd;h (Return on Investment/Total Assets Ratio)

  17. o, ,dNwdka;sl wkqmd;h úl=Kqï - úl=KqïmsßjehX 100 úl=Kqï

  18. Y=oaO,dN wkqmd;h nÿfmr ,dNX 100 úl=Kqï

  19. wdfhdckfha^uqˆ j;alï& m%;s,dN wkqmd;h nÿmiqbmehsïX 100 uqˆ j;alï fyda fmd<s ydnÿj,gfmrbmehsï uqˆ j;alï

  20. øjYS,;d wkqmd; ,dNodhl;aj wkqmd; cx.u= wkqmd;h o, ,dNwdka;sl= wkqmd;h laIKsl= wkqmd;h Y=oaO ,dN wkqmd;h = l%shdldßwkqmd; Kh.e;s msßjegqï wkqmd;h =wdfhdckfha m%;s,dN= wkqmd;h f;d. msßjegqï wkqmd;h = = uqˆ j;alï msßjegqï wkqmd;h = uQ,H f;d,k wkqmd; Kh wkqmd;h = KhysñldÍ;ajwkqmd;h = fmd,Sbmehsïjdr wkqmd;h =

  21. THANK YOU T H I L A N K A G O V I N N A

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