1、aiospro tb lity ati s ro itabilit atios me u e the firm e of its asse s a n i s xpe ses to ge erate an cce ta e ra e retu n、g sma gin,gr ssp ofit mar in orgross prof t teor peratin mar in, op rating i e marg n， op rati g pr it margin r re un on ale （ os ）n te: op rating nes the i f r nce b tw nopera

2、ti g evenue and ope t ng ex nse ， t i al o so et s used as s non fo ebit nd ope a ng rofit 、 10 this is truei the irm has o onop at ng ine 、（ earnings before erest andtaxes / l s) rf t marg n, n tma g n or n t profi m gir tu n n eq ity( oe)r urn onn e tment（ ro i o dupont ratio ） et rn on a sets （ro

3、 ) et n on as etsd pont（ ra du pont ） e urnequi y du pon (r e du pont) e ur n n t assets (r a）return on c pitl （ rc)risk djuste re urn onapita (raroc)or tur onca ta mployed ( oce)not ：hi is om wh t s mi a to（roi ）， which al l t et ineer wn r s e uic sh flow returnn inv s m nt （ cf oi) ff c en y rat

4、o etgeari iq id ty rat s iquidity ratiosmeasure the avail ili y f ca h t ay ebt 、c rrentr tioai-tes rat （ q ick rati ）operationc sh low ratioa ivi y ra io activ y a i as r the fec ve es of e rm ue of resourc s、a ge co lec in per o de re o operating leve age (do ）dat average p ym n prio asse urn ve i

5、nvent y ur over atio eceivables turnov r atioi en o c n ers onratioi ventor con esion pe iodrec i ales co version eriodp abl s c e ion pe odcash onver icy lei ven ry c n ersio perio rece ab es conv rsi period payable c n ers o per o bt ra i （ leve ag g ratios ）d bt r tio rfinanciame sure the firmsle

6、ve age 、 bilit to rep o trd bt、debtr tioseas e t rat od t to equit rat olon -temdeb to equi ( t d bt to equ ty) imes inte est-earne aiode service coverag a imarket ratm rket rati s t of issuingmeas re sock 、 nvstor resonse to n g a pany s st caalsotheoea nings per s ae (ep ）payout atio iiend co r (th inve of pa ourat o） /e rat di de d ild a h f o r ti price/ ash flow rat opie t boo val a io ( b pbv ）price/