财务管理第3章静态分析指标(

Static analysis indicators refer to financial ratios that are used to assess a company's financial health and performance based on its financial statements. These ratios are calculated using balance sheet and income statement data, and they provide a snapshot of a company's financial position at a particular point in time.

Some of the commonly used static analysis indicators include:

1. Current ratio: This measures a company's ability to pay its short-term liabilities using its current assets. It is calculated as current assets divided by current liabilities. A ratio of 1 or higher is considered good.

2. Quick ratio: This is similar to the current ratio, but it excludes inventory from current assets as inventory may not be easily converted into cash. It is calculated as (current assets - inventory) divided by current liabilities. A ratio of 1 or higher is considered good.

3. Debt-to-equity ratio: This measures a company's leverage or the amount of debt it has compared to its equity. It is calculated as total liabilities divided by total equity. A lower ratio is considered better as it indicates that the company has less debt.

4. Gross profit margin: This measures a company's profitability by calculating the percentage of revenue that is left after deducting the cost of goods sold. It is calculated as (revenue - cost of goods sold) divided by revenue. A higher margin is considered better.

5. Return on equity: This measures how much profit a company generates from its equity. It is calculated as net income divided by total equity. A higher return is considered better.

These indicators can be used to compare a company's performance over time or against industry benchmarks. However, it is important to consider the context in which they are used and to also take into account other factors such as market conditions, competition, and management decisions.