Chinangwa chikuru chekuenzanisira pepa rekutsvaga ndechekuona kana kambani ine simba rezvemari uye ine hupfumi hunobudirira. Bhiriji yekutanga yatinoenda kutarisa ndiyo muenzaniso wakakwana wezvose. Inogona kuwanikwa mumutauro weMicrosoft wa2001K.
Tsananguro Inokurumidza paMicrosoft Balance Sheet
Tisati tava kutanga kuongorora, cherechedza kuti kusiyana nemamwe mabheji emashizha, gore rapfuura zvikuru riri kuruoko rworudyi rwekushinga.
Iyi koromo yakasimbiswa kuitira kuti iwe uve nechokwadi chekutarisa mifananidzo yakarurama.
Chimwe chikonzero: apo makambani akaisa pamwe awo bhazha rekuyera, anowanzosiya mamiriyoni emagumo emakore akawanda kuti aponese nzvimbo. Kana iwe ukaona pamusoro pebhadhiro iyo iyo nhamba dzinotaurwa "zvezviuru", kuwedzera "000" kuti uwane mari chaiyo (kureva, $ 10 inotaurwa muzviuru ingange iri $ 10 000). Kana bhizinesi rezveramende rinotaurwa mumamiriyoni, uchada kuwedzera "000 000" (kureva, $ 10 inotaurwa mumamiriyoni ingange iri $ 10 000 000).
Ramba uchifunga mupfungwa dzedu tiri kuongorora bhadharo yemari pane yaJune 2001. Iyi zivo inogona kunge yakasiyana kana iwe uchienda kunotsvaga pa Moneycentral, Yahoo !, kana TheStreet sezvo vachashandisa data yakangodarika iripo. Chinangwa chekuongororwa uku hakusi kukukurudzira pamusoro pezvaunotenga, asi pane kukuratidzira iwe nzira yekuongorora bhadha rebhaari.
Cash Position
Chinhu chokutanga chamuchacherechedza ndechekuti Microsoft inokwana $ 31.6 mabhiriyoni nemari uye nguva shoma dzekutsvaga.
Izvi hazvirevi zvakawanda kunze kwokunge uchizvienzanisa nekwereti yekambani kuti uone kana yakwereta mari. Kurukura pasi pasi pezeri uye tarisa chero chikwereti chenguva refu. Iwe uchacherechedza uko hakuna mukova waro. Ichi hachisi iko kukanganisa; Microsoft haina chikwereti kwenguva refu.
Usafambidzana zvikuru zvakadaro. Yeuka kuti mamwe mabhizinesi mari yezuva nezuva nekuita zvikwereti zvenguva pfupi (funga kumashure kumutariri wesangano redu paKrisimasi muChikamu 10).
Kuti uone kana Microsoft inoshandisa chikwereti kwenguva pfupi kuti urarame, tarisa matambudziko aripo. Muna 2001, kukosha kwese kwemari yaMicrosoft ikozvino yaiva $ 11,132. Enzanisa izvozvo kune $ 31.6 mabhiriyoni mumari iyo kambani inayo. Iine mari yakakwana yekubhadhara chikwereti chacho here? Zvakanaka. Bhizinesi reMicrosoft rine 3x mari inokodzera kubhadhara chikwereti chazvino uye chikwereti kwenguva refu. Izvi hazvina kuverenga zvikwereti uye zvimwe zvinhu. Iwe unogona kuva nechokwadi kuti kambani haisi mungozi yekuenda kubhadhara.
Working Capital
Ngatitorei mari yekushanda kwekambani. Tora ikozvino mari ($ 39,637) uye kubvisa madhora aripo ($ 11,132). Mhinduro ndeye $ 28,505. Microsoft ine $ 28.5 mabhiriyoni mubasa rekushanda.
Kuti uwane mari yekushanda payo mugove, tarisa pasi pebhadha rezveri. Iwe uchaona kune mabhiriyoni 5,383 emari inowanikwa. Tora mari inoshandiswa ye $ 28.5 mabhiriyoni uye igovane nayo ne5383 mabhiriyoni emari inowanikwa. Mhinduro yacho, $ 5.29, ndiyo inoshandiswa yekubata mari payo.
Kana iwe unogona kutenga zvigadzirwa zveMicrosoft pamadhora 5.29 mugove, iwe unenge uri kuwana zvinhu zvose zvakasimbiswa nekambani ( imba , ma kombiyuta, masheya emakore akawanda, nezvimwewo) pamwe chete nemari inowanikwa / purogiramu gore negore kubva ikozvino kusvikira nokusingaperi nekuda kwekusununguka!
Kambani iyi haizombofi yakatengesa zvakaderera zvakadaro, asi iwe unofanirwa kuchengetedza izvi mupfungwa pakuongorora bhizinesi. Dzimwe nguva, kunyanya panguva yekuderera kukuru kwezvemari, uchawana makambani achitengesa pedo nekushanda kwemari.
Kushanda Capital Per Dollar Sales
Isu takatora kushanda kwemari pa $ 28.505 mabhiriyoni. Maererano neshoko reMicrosoft rezvemari, mari yose inowanikwa (chinhu chakafanana nekutengesa zvizere) yakauya ku $ 25.296 mabhiriyoni. Kutevera musarudzo weKushanda Capital neDorlar Sales, tinouya ne 1.12 (kana 112%). Izvi zvinoreva kuti Microsoft inoshandisa mari yakawanda kupfuura yekutengesa kwayo gore rakapera; kana iwe uchiyeuka kubva pachidzidzo, vanogadzira mishonga inorema vanoda basa rinonyanya kushanda uye vanobva kubva ku20-25%. Nhamba ye 112% inodarika nemitemo yemunhu wese. Kunyanya kunetseka hakufaniri kufanira kuchengetedza mari, asi kubudirira.
Sei Microsoft isingashandisi mari iyi?
Current Ratio
Nhamba yezvino inofanirwa kunge inenge iine 1.5 asi asi zvichida kwete kupfuura 3 kana 4. Kutora zvinhu zveMicrosoft zviripo uye nekuzviparadzanisa nezvikwereti zvemazuva ano, tinowana kambani yemapurogiramu ine chikamu chezvino che 3.56. Kunze kwekuti bhizinesi riri kuchengetedza midziyo yekuisa zvigadzirwa zvitsva, kuvaka zvivako zvitsva zvekugadzira, kubhadhara chikwereti, kana kubhadhara chikamu kune vashandi, chikamu chezvino chinzvimbo ichi chinowanzoratidza kuti vatungamiri havashandisi mari zvakanyanya.
Kurumidza Kuita
Kuti tiverenge nhamba yakakurumidza, tinofanira kutora zvinhu zvishoma uye kugovana navo nezvikwereti zvino. Kana iwe wakadzidza zveMicrosoft zviriko zvino, iwe uchaona kuti hapana mukana wekugadzira. Iwe unoziva kuti Microsoft inotengesa software, zvinoreva kuti zvigadzirwa zvayo zvine ruzivo; haifaniri kutakura zvinyorwa. Pangosvika mutengi paanoisa urongwa, kambani inogona kuisa purogiramu yacho pane CD-ROM kana DVD uye inotumira iyo zuva rimwechete. Nemhaka yokuti hapana chekuenzanisa, hapana ngozi yekuparadzana kana kushungurudza.
Inventory ndicho chinokonzera kusiyana kwakakura pakati pehuwandu hwekukurumidza nekukurumidza. Chikamu chekukurumidza chakagadzirirwa kuyera pakarepo zvigadzirwa zvekambani maererano nematambudziko ayo aripo. Zvinenge zvose zvese zveMicrosoft zvave zvatova mvura. Zvinhu zvipi zvisiri izvo ndezve $ 1.949 mabhiriyoni emitero yakabhadharwa mari (iwe uchazoshandisa sei kukwidza mari?) Uye $ 2.417 mabhiriyoni anowanikwa kune "mamwe" aripo iye zvino. Bvisa izvi kubva kune $ 39,637 mabhiriyoni mune zvazvino uye iwe unowana $ 35.271 mabhiriyoni. Iyi $ 35 bhiriyoni muzvinhu zvinokurumidza zvinomiririra zvinhu izvo kambani inogona kuchinja kuva pakarepo pakarepo. Chiparadzanise nezvikwereti zvemazuva ano ($ 35.271 akaparadzaniswa ne $ 11,132) uye unowana $ 3.168. Kunyangwe pasi pemuedzo wakaoma kwazvo wemasimba emari, Microsoft inokwana $ 3.168 muzvinhu zvemazuva ano zve $ 1 muzvikwereti.
Mari yeMicrosoft Sheet Excerpts
| Bhuku reMichancer's Balance - January 31, 2001 Mamiriyoni | ||
| 2000 | 2001 | |
| Cash uye zvakaenzana | $ 4,846 | $ 3,922 |
| Nguva shoma dzekutsvaga | $ 18,952 | $ 27,678 |
| Zvose mari uye mari shoma shoma | $ 23,798 | $ 31,600 |
| Nhoroondo dzinogamuchirwa | $ 3,250 | $ 3,671 |
| Mitero inobhadhara mitero | $ 1,708 | $ 1,949 |
| Zvimwe | $ 1,552 | $ 2,417 |
| Zvose zviripo zvino | $ 30,308 | $ 39,637 |
| Pfuma, Biti uye Nhumbi, Net | $ 1,903 | $ 2,309 |
| Equity nezvimwe zvikwereti | $ 17,726 | $ 14,141 |
| Zvimwe zvinhu | $ 2,213 | $ 3,170 |
| Zvose zviwanikwa | $ 52,150 | $ 59,257 |
| Nhoroondo dzinobhadharwa | $ 1,083 | $ 1,188 |
| Akapiwa mari | $ 557 | $ 742 |
| Mitsva yemitero | $ 558 | $ 1,468 |
| Unarned revenue | $ 4,816 | $ 5,614 |
| Zvimwe zvikwereti | $ 2,714 | $ 2,120 |
| Zvose zvikwereti zvino | $ 9,755 | $ 11,132 |
| Mitero inobhadhara mitero | $ 1,027 | $ 836 |
| Inowanzochengetwa uye inobhadharwa-inokosha | $ 23,195 | $ 28,390 |
| Kuchengetedzwa kwemari, yakawana mamwe mazano akazara e $ 1,527 uye $ 587 | $ 18,173 | $ 18,899 |
| Nhamba yevana stockholders 'equity | $ 41,368 | $ 47,289 |
| Zvose zvikwereti uye vashandi vemari | $ 52,150 | $ 59,257 |
| Mutemo weMicrosoft Revenue - January 31, 2001 Mamiriyoni, kunze kwekuwana mari imwe neimwe | ||
| Gore Rakapera June 30 | ||
| 1999 | 2000 | 2001 |
| Revenue | ||
| $ 19,747 | $ 22,956 | $ 25,296 |
| Mari Yezvinhu Zvakatengeswa | ||
| $ 2,814 | $ 3,002 | $ 3,455 |