- Ma s6 thue: 0101587962.
3. Khi ning thanh toin tat thb
2.3.2.2 Nhom chi Wu dank gid khd Wing sink le
tic chi lieu sink lbi 11 co sir quan trcong de clink gii het qui hoot clang sin mAt kink doanh ctla mat Chu k, Whit dish, 11 mat ngu6n v6n quan tong de cite nha quan dua m cic quyet (link ve tai chink trong twang lai. Cic chi lieu phan inh kite Wing sink
10 -.... -.... 9 9905 9105 8 8,95 7 5,75 69 5,38 6 -e-ROS 5 5,51 398 5,26 -in-ROA 4 -a-ROE 3 2 1 0
Nam 2011 /am 2012 Mini 2013
16i bao gam ba chi s6: ty suet sinh ltd tin tong tit sin (ROA), t9 suit sinh 16i tin yin
chic s6 hfru (ROE), ty suit sinh Ibi tin doanh thu (ROS).
Bing 2.9 KM sing gab Ibi ciscan ty gist don 2011 - 2013
Dan vi tinh: %
CM
Mu Ong that dub
Nis 2011 Nibs 2012 Nita 2013 Chenlith 2011-2012 Chink Itch 2012-2013 ROS
Lqi shun sau thui
8,95 9,05 9,05 0,11 0
Doanh thu thuin
ROA
Lqi nhuin sau thui
5,51 5,80 5,26 0,29 (0,54)
Tong di sin
ROE
Lqi nhuin sau thug
5,75 6,02 5,38 0,28 (0,65)
vim chi s6 httu
. . -a . . .1/17/•%
(Ngudn: S4 lieu thmr tint: loan te BC cua c ng ty gnat outs -
Tfr s6 lieu tinh loin 6 tan, c6 thi biiu thi cu the bing bat d6 sau diy:
Bien di 2.8 ROS, ROA, ROE cis an ty troag gist doaa 2011 - 2013
Don vi link: %
(Ngtain: s4 Mu apt tlnh tan tit BCTC nit, cling ty giai &cat 2011-2013)
Bleu d6 nen the hien xu Wong Min deng Chung cis ci 3 chi s6 ROS, ROA vi
ROE diu li tang nhc trong nom 2012 vi gum trong nom 2013. Cu thi:
Tt salt slab IM trio doaah tha (ROS): cho bat 100 dAdig doanh thu thuin thu
ye to ra bao nhieu ding icri nhu$n rent; (chi situ phis Si m6i quan he gitta lqi nhugn 49
va chi phi ba ra). Ty suit sinh lei tren doanh thu cita cong ty nam 2012 la 9,05%, nghia la 100 dang doanh thu thuin thu ve tao ra 9,05 dang Iqi nhuan rang, tang 0,11
dang so yea am 2011. Su tang len ciut t9 suit sinh lei tren doanh thu 11 do t& do tang twang cua lqi nhuon rang la 11,58% cao hcrn toc do tang truing cua doanh thu than (10,28%). Nam 2013 t9 suit sinh lei tren doanh thu bing yeti nam 2012 la 9,05%. Dieu nay cho thiy cong ty dang duy tri hot dOng quail ly kha tat. Nguyen than la do mac dit ca doanh thu than va lqi nhan rang deu giiun nhung lai giiun cling mirc la 5,66% cho nen t9 le nay khong co bien dOng sau 2 am. Tuy nhien ding ty vim nen xem xat cac bran phap lam tang lqi nhuan rang cila cling ty.
T9 suit sinh 161 bin tong tai sin (ROA): cho biet 100 clang tai sin tao ra bao
nhieu d6ng lqi nhuan rang. T9 suit sinh lei tren king tai sin nam 2012 dm cOng ty la 5,80% co nghia la 100 dang nguein van diu to cho tai san thi thu ve 5,80 clang lqi nhuan tong, tang 0,29 d6ng so vei nam 2011. Den am 2013, t9 14 nay giam xang con 6 mirc thip ham so voi nam 2012 la 5,26%, nghia 11 100 dang tai sun chi !than duqc 5,26 d6ng lqi than rang. Str suy giam chi tieu ROA xuAt phat tit stir quan ly va sir dung tai sin Musing hi4u qua, gay thit thoat van va phat sinh nhieu khoan chi phi khOng rO nguyen nhan. Ben gut do, ROA gam con la do toc do giam cua lqi nhuan sau thut (5,66%) nhanh hon toc do tang cua tong tai san (4,01%). ROA ca cong ty thip hart ROA dm trung birth nganh duqc phiun khoting 4% cho thiy cOng ty nen can nhic khi quyet djnh dau to them tai ski de tang kha ang shift lei.
T9 suit sinh 161 tren van chi O. Mu (ROE): Day la mot chi tieu quart tong
401 yen mot cOng ty co pan vi qua chi tieu nay se &up nha quan tri cling nhu cac nhi dau to co duqc su danh gia, xem xet ve In4u qua ciut dang van dau to de tai trq cho stir tang truimg ctia doanh nghi4p. Nam 2012, ROE ca cling ty la 6,02% co nghia la 100 clang von chit se heu bo ra thi thu duqc 6,02 clang lqi nhuan tong, tang 0,28 clang so vei nam 2011. Nam 2013, trong 100 dang van chi so Mu b6 ra thi thu duce 5,38 clang lqi nhuan rang, giitm 0,65% so yen am 2011. Nam 2013, van chit so h>3ru co toe 4:10 tang (5,68%) nhieu hem so vei toc d0 giam ctia Iqi nhan sau thu'e (5,66%). Tuy
con s6 nay co giam nhung kha thip.
Nhin chung trong giai don 2011 — 2013, tit ca the chi tieu deu co Stang bien (long len xuOng thit thtrang. CO nhieu 19 do din den dieu nay nhu do nen kinh to chin On djnh, nhieu vu viec xiu lien quan den nginh y to bj phit giac va xir 19. Tuy nhien, nguyen than chu yeti vi co the !chic phuc duqc nam trong phuong thee quart 19 doanh
nghiap, quint 15, va sir dtmg tai chinh trong Ong ty. Vi vay, cOng ty can nhanh chung
thay dei chinh sitch mei dai hart va hieu qua hart, phi hqp vei firth hinh trong vit ngoai doanh nghiep de tang kha nang sinh lei.