財務管理期末報告 華園飯店股份有限公司 98 、 99 年度年報分析比較

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財財財財財財財財 財財財財財財財財財財 98 99 財財財財財財財財 指指指指 : 指指指 指 : 指指指指 指 : 指指指 指 :497C0140 指指指 497M0009 指指指 497M0019 指指指 497M0027 指指指

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財務管理期末報告 華園飯店股份有限公司 98 、 99 年度年報分析比較. 指導老師 : 羅尹希 班 級 : 餐旅四甲 組 別 : 第八組 組 員 :497C0140 張品怡 497M0009 陳佳憶 497M0019 曾偉婷 497M0027 張庭綺 497M0028 張凱盈 497M0045 許香妍. 第一章 財務結構. 1.1 負債占資產比率 - PowerPoint PPT Presentation

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1

9899 : : : :497C0140 497M0009 497M0019 497M0027 497M0028 497M0045 1.1

:: =/ 98: 362,683 / 1,229,615 = 0.29 (29%) 99: 314,423 / 1,188,956 = 0.26 (26%)

9926%9829%3%99

1.2

:: =(+)/ 98: (866,932+65,970) / 610,027 = 1.48 (148%) 99: (874,533+25,810) / 610,027 = 1.47 (147%)

981.48991.471

2.1

:: =/ 98: 47,887 / 157,462 = 0.3 99: 20,089 / 146,455 = 0.14

999827,798,000999811,007,000980.3990.14

2.2 1

:: =(--)/ 98: (47,887-708-2,494) / 157,462 = 0.28 99: (20,089-768-2,518) / 146,455 = 0.11

999860,000999824,000980.28990.1199980.17

2.3

:: =(+)/ 98: (61,923+3,000) / 3,000 = 21.64 99: (81,384+2,001) /2,001 = 41.67

9998196,461,0009998999,0009821.649941.679998

3.1

:: =/ 98: 110,552/[(762+3,512)+(775+3,909)/2]=24 99: 122,140/[(221+2,989)+(762+3,513)/2]=32: =/ 98: 164,262/[(762+3,512)+(775+3,909)/2]=36 99: 180,833/[(221+2,989)+(762+3,513)/2]=48

1 2

9899

3.2

:: =365/ 98: 365/24=15.20 99: 365/32=11.40: =365/ 98: 365/36=10.13 99: 365/48=7.60

9899

113.3

:: =/ 98: 53,740/[(708+708)/2]=75.9 99: 58,693/[(768+708)/2]=79.5: =/ 98: ?/[(708+708)/2]=45 99:?/[(768+708)/2]=49

309899

123.4

:: 365/ 98: 365/75.9=4.80 99: 365/79.5=4.59: =365/ 98: 365/45=8.11 99:365/49=7.44

9899

133.5

:: =/ 98: 53,740/[(990+6,517)+(984+8,045)/2]=6.49 99: 58,693/[(650+8,198)+(990+6,517)/2]=7.17

9899

143.6

:: =/ 98: 110,522/627,392=0.17 99: 122,140/610,027=0.20: =/ 98:164,262/627,392=0.26 99:180,833/610,027=0.29

9899

153.7

:: =/ 98: 110,522/[(1,188,956+1,179,533)/2]=0.09 99: 122,140/[(1,229,615+1,188,956)/2]=0.10: =/ 98:164,262/[(1,188,956+1,179,533)/2]=0.13 99:180,833/[(1,229,615+1,188,956)/2]=0.14

1 2

9899

16 4.1 :: =(/)x100% 98:55061/[ (1,229,615+1,188,956)/2] x100%=4.6% 99:73109/[ (1,229,615+1,188,956)/2] x100%=6.1%: =+x(1-)/ 98:[55,061+3,000x(1-0.10) ]/1,209,285.5=0.0477 x100%=4.7% 99:[73,109+2,001x(1-0.10) ]/1,209,285.5=0.0619 x100%=6.1%

99982%9998 184.2 1

:: =(/)x100% 98:55,061/[ (866,932+874,533)/2] x100%=6.3% 99:73,109 /[ (866,932+874,533)/2 ] x100%=8.4%

99 194.3

:: =/x100% 98:(53,740/164,262)x100%=32.71% 99:(58,693/180,833)x100%=32.45%

99980.26%99204.4 () :: =/x100% 98:(55,061/164,262)x100%=33.5% 99:(73,109/180,833)x100%=40.4%: =/x100% 98:(55,061/164,262)x100%=33.5% 99:(73,109/180,833)x100%=40.4%

99214.5

:: =(-)/ 98:(55,061-0)/69,273.2=0.79() 99:(73,109-0)/73,429.6=1()

9999224.6 :: =(-)/ 98:(866,932-0)/69,273.2=12.51() 99:(874,533-0)/73,429.6=11.91()

99980.623 5.1

:: =/100% 98: 36,256 / 157,462100% = 23.02 % 99: 57,769 / 146,455100% = 39.44 %

9823.02%9939.44%

5.2

:: =/( +) 100% 98: 209,934 / (283,095+3,758+0) 100% = 73.18% 99: 211,038 / (277,857+3,692+10,391) 100% = 72.28 %: =/( +) 100% 98: 209,934 / (210,504+3,758+0) 100% = 97.98% 99: 211,038 / (204,688+3,692+10,391) 100% = 96.46 %

9873.18%9972.28%100%

5.3 8%~10%

:: =()/( +++) 100% 98: (36,2560) / (292,789+554,168+168109,575) 100% = 4.91 % 99: (57,76910,391) /(304,885+558,704+136126,357) 100%= 6.42 %

984.91%996.42%8%

6.1

: =()/() 98: 28.40 / 0.79 = 35.95 99: 28.55 / 1 = 28.55

9999989998

6.2

: =()/() 98: 28.4 / 12.5 = 2.272 99: 28.55 / 11.9 = 2.399

0.12999

%26.453.26%14796.050.140.200.110.06741.67-2.843258.2811.46.2679.514.334.5925.470.200.320.10.28%6.1-5.89%8.4-15.30%32.4565.45%40.4-27.521-1.89%39.445.33%6.420.65()28.55-7.89()2.3991.18:;The End33