2005Ȼְƿԡģ

2.1Ŀ=7ꣻ
̶ʲԭֵ=200Ԫ
̶ʲ۾=38.4Ԫ
ʲ̯=5Ԫ
ͶһʽͶʶ604020Ԫ
Ͷڶʽö903060Ԫ
ͶڶʽͶʶ602040Ԫ
ʽͶʺϼƣ402060Ԫ
2ԭʼͶʣ2002560285Ԫ
ӪNCF=(210-80-38.4-5)×(1-33%)+38.4+5=101.422Ԫ
սն=86068Ԫ
3Ŀľֵ101.422×(4.8684-1.7355)+68×0.51322002520×0.826440×0.751381.06Ԫ
4Ŀľֵʣ81.06/2002520×0.826440×0.75130.2985
ĿĻָ10.29851.2985
5Ŀȶն81.06/4.868416.65Ԫ
31ծȯÿ棽0.945Ԫͨɵÿ棽1.02Ԫ
2(EBIT-3000*10%-4000*11%)(1-40%)/800=(EBIT-3000*10%)(1-40%)/1000
EBIT2500Ԫ
ծȯͨʵÿ޲2500ԪӦѡƱʷ
3ǰDFL1600/16003001.23
ծȯʺDFL2000/20003004000×111.59
4EBIT2500ԪʱծȯʵEPSͨɵEPS1.32
EBIT10ʱEBIT12750ԪʱծȯʵEPS1.5075ͨɵEPS1.47ծȯEPSΪ14.21ͨEPSΪ11.36
4Ȩ1.6óʲծΪ37.5
ù˾Ŀǰծܶ60×37.5%=22.5ԪĿǰʲܶ6022.537.5Ԫ
ĿǰծϢ22.5×81.8Ԫ
ù˾Ŀǰ䶯ɱʣ70/10070Ŀǰ߼ʹʣ17030
1Ŀǰ
ʲ
=18.67%
Ӫܸϵ
=30/11.8
=2.54
ܸϵ=11.8/11.81.8
=1.18
ܸܸϵ=2.54×1.18=2.997
(2)׷ʵʱ
ʲ
=17.6%
Ӫܸϵ
=48/23.8
=2.017
ܸϵ=23.8/23.8D1.8=1.082
ܸܸϵ=2.017×1.082=2.18
3ʽ𷽰
ʲ
=31.73%
Ӫܸϵ
=48/23.8
=2.017
ܸϵ=23.8/23.8D1.850×10=1.4
ܸܸϵ=2.017×1.4=2.82
4ϼԿù˾Ӧɽʽ𷽰ľӪƻ
5.1
200220032004
Ӫҵ뾻Ԫ60007000
Ԫ15001800
ĩʲܶԪ620076008200
ĩծܶԪ240036004000
ĩͨɹɣ100010001000
ĩƱмۣԪ/ɣ3039.6
ֽԪ450540
ĩɶȨܶ380040004200
ƽɶȨܶ39004100
ʲƽܶ69007900
Ӫҵ2525.71
ʲת0.870.89
Ȩ1.771.93
ƽÿɾʲ44.2
ÿ1.541.86
ÿɹԪ/ɣ0.450.54
֧3030
ӯ2022
22003ÿ棽25×0.87×1.77×41.54Ԫ
2004ÿ棽25.71×0.89×1.93×4.21.86Ԫ
2004ÿ2003ÿ0.32Ԫԭģ
Ӫҵʱ䶯Ӱ죽25.7125×0.87×1.77×40.044Ԫ
ʲתʱ䶯Ӱ죽25.71×0.890.87×1.77×40.036Ԫ
Ȩ䶯Ӱ죽25.71×0.89×1.931.77×40.146Ԫ
ƽÿɾʲ䶯Ӱ죽25.71×0.89×1.93×4.240.088Ԫ
2005Ȼְƿԡģ