추천자료
가구회사 재무회계
[벤처창업][벤처창업 업종선정과 사업계획수립]벤처창업의 개념, 벤처창업의 사전준비, 벤처창업의 단계, 벤처창업의 성패요인, 벤처창업 업종선정과 사업계획수립, 벤처창업 조직구성, 향후 벤처창업 제고 방향
홀랜드 진로 코드 분류표
우리은행 분석 보고서
[벤처창업][벤처][창업][자금지원][시장조사]벤처창업의 의미, 벤처창업의 절차, 벤처창업의 수칙, 벤처창업의 단계, 벤처창업의 자금지원, 벤처창업의 시장조사, 향후 벤처창업의 내실화 과제 분석(벤처창업, 벤처)
[창업전략][창업][프랜차이즈 창업전략][인터넷기업 창업전략][벤처기업 창업전략][소자본점포 창업전략]프랜차이즈의 창업전략, 인터넷기업의 창업전략, 벤처기업의 창업전략, 소자본점포(소자본, 소점포) 창업전략
[호텔경영] 위탁경영사례
[경영학] 비타민 샐러드와 비타민 음료 판매 카페 사업계획서
자기소개서 80가지 예
저렴한 업종별 자기소개서 예시
소개글
가구회사 재무회계에 대한 자료입니다.
목차
Introduction
Company Introduction & Analyze
Fursys.Inc.
Hansam
Livart
Ace
Total Analyze & Evaluation
Appendix
본문내용
2. ANALYZE
1) RETURN ON EQUITY
(Net income/Average Stockholder’s Equity x 100)
2009 2008
Net income 23,013,656,100 17,406,711,977
Average Stockholder’s Equity 186,991,415,127 165,551,166,052
ROE 12.3% 10.51%
When comparing ROE in 2009 with in 2008, ROE increased by 1.79%. That is resulted from increasing net income. Ace Bed’s ROE has constantly increased during last 4 years, and at the same time, not only net income but also sales revenue have sharply increased. Ace Bed has build up brand power, which made to be possible to get higher prices per furniture. Also, they have competitive cost through group purchase. All of this kind of things would contribute to improve net income.
2) EARNINGS PER SHARE
(Net income/Average Number of Shares of Common Stock Outstanding during the period)
2009 2008
Net income 23,013,656,100 17,406,711,977
common stock 1,914,389 1,914,389
earnings per share 12,021 9,092
Ace Bed’s EPS increased from 9,092 in 2008 to 12,021 in 2009. The reason that Ace’s EPS is much higher than other companies is that their distribution stocks are too small. In Ace Bed’s case, the largest shareholder owns about 79.88% of the company shares, and also, treasury stock occupies 13.39% of the company share. That is why Ace’s EPS is so higher than other companies.
3) NET PROFIT MARGIN
(Net Income/ Operating Revenue x 100)
2009 2008
Net Income 23,013,656,100 17,406,711,977
Operating Revenue 161,947,824,020 142,760,239,315
Net profit margin 14.21% 12.19%