introductiontoreadfinancialstatementp-140908125843-phpapp02

8/15/2019 introductiontoreadfinancialstatementp-140908125843-phpapp02

1/100

MrLikeStock

Introduction to Read Financial Statement

facebook.com/MrLikeStock

www.MrLikeStock.com

[email protected]

. . . 2537

CopyRight © 2014

Sep 2014


2/100

MrLikeStock

“ ”

“ ”

( )2



3/100

MrLikeStock

3

YouTube

http://www.youtube.com/watch?v=FWcZb1XQ8eM


4/100MrLikeStock

1. ( ),

, ,

2. Liquidity Ratios, Profitability Ratios, Leverage Ratios,Efficiency Ratios, Marker Value Ratios

3. www.set.or.th

case study : DCC ( 2556)

: 4


5/100MrLikeStock

5


6/100MrLikeStock

?

“ !”

6


7/100MrLikeStock

?

7


8/100MrLikeStock

Section 1

8


9/100MrLikeStock

5 1.

(Statement of Financial Position)

2. (Comprehensive Profit and Loss Statement)

3. (Statement of Changes Equity)

4. (Cash Flow Statement)

5.

(Notes to Financial Statement)

9


10/100MrLikeStock

10

1 31

1

45 60


11/100MrLikeStock

(Balance Sheet)

3

11

= +


12/100MrLikeStock

12


13/100

MrLikeStock

2 1. (Current Assets)

1

2. (Non-Current Assets) 1

(Asset)

13


14/100

MrLikeStock

(Asset)

14


15/100

MrLikeStock

2 1. (Current Liabilities)

1

2. (Non-Current Liabilities) 1

(Liabilities)

15


16/100

MrLikeStock

(Liabilities)

16


17/100

MrLikeStock

(Share Capital)

( ) (Retained Earnings)

17

(Owner’s Equity)


18/100

MrLikeStock

( )

18


19/100

MrLikeStock

19

( )

( )

31 31

2556 2555

( )

5 169,125,129 188,624,482

- 7 105,988,253 136,620,662 - 6 , 7 - -

- 8 1,604,766,656 1,549,877,058

9 35,121,765 35,684,634 1,915,001,803 1,910,806,836


20/100

MrLikeStock

20

( )

10 - -

- - - - 11 2,942,094,316 2,700,851,480

103,623,825 103,623,825

- 12 14,877,346 7,121,166 21 127,336,077 118,543,998

13 37,619,031 36,515,473

3,225,550,595 2,966,655,942

5,140,552,398 4,877,462,778

( )


21/100

MrLikeStock

21

( )31 31

2556 2555

( )

14 1,185,000,000 840,000,000 15 588,126,559 688,964,036 - 6 - -

148,058,104 182,525,931

16 235,718,377 175,596,665 2,156,903,040 1,887,086,632

17 53,479,429 51,447,498

19 135,695,957 118,464,522 21 33,300,322 22,759,402

222,475,708 192,671,422 2,379,378,748 2,079,758,054

( )


22/100

MrLikeStock

22

( )

- 1- 408,000,000 408,000,000 408,000,000 -

408,000,000 408,000,000 408,000,000 506,000,000 506,000,000

- 20 40,800,000 40,800,000 - 1,756,598,409 1,796,705,726

2,711,398,409 2,751,505,726 49,775,241 46,198,998

2,761,173,650 2,797,704,724

5,140,552,398 4,877,462,778

( )


23/100

MrLikeStock

23

( )

= +


24/100

MrLikeStock

(Revenues) (Expenses) 3 1

24

- = ( )


25/100

MrLikeStock

25

(Revenue)


26/100

MrLikeStock

26

(Revenue)

(Revenue)


27/100

MrLikeStock

27

(Revenue)

(Expenses)


28/100

MrLikeStock

28

(Expenses)

(Expenses)


29/100

MrLikeStock

(Depreciation) (SG&A) ( )

29

(Expenses)


30/100

MrLikeStock

30


31/100

MrLikeStock

31


32/100

MrLikeStock

32


33/100

MrLikeStock

33

2556 2555

( )

6 7,546,224,632 7,602,746,830

6, 23, 24 (4,447,427,512) (4,624,989,865)

3,098,797,120 2,977,756,965

6 18,153,610 34,779,531 24 (755,360,609) (760,574,805)

24 (701,056,641) (588,040,239)

(23,877,575) (15,795,442)

1,636,655,905 1,648,126,010

(334,946,979) (378,536,483)

1,301,708,926 1,269,589,527


34/100

MrLikeStock

34

( )

-21 - (8,232,673)

( ) 1,301,708,926 1,261,356,854

1,298,132,683 1,265,082,389 3,576,243 4,507,138

1,301,708,926 1,269,589,527

1,298,132,683 1,256,976,414

3,576,243 4,380,440 1,301,708,926 1,261,356,854

( ) 3.18 3.10

( : 408,000,000 408,000,000


35/100

MrLikeStock

(Other comprehensive income)

EPS

35

(Cash Flow Statement)


36/100

MrLikeStock

3 1. (Operating Activities)

2. (Investing Activities)

3. (Financing Activities)

36

(Cas ow State e t)


37/100

MrLikeStock

+

37

CFO vs P/L


38/100

MrLikeStock

(Accrual basis)

(Cash basis)

38


39/100

MrLikeStock

( )

–

39


40/100

MrLikeStock

( )

( )

+

40


41/100

MrLikeStock

41

1.1.1 / xx

1.2 xx1.3 xx xx

2. xx

3. xx ( ) xx

xx

xx


42/100

MrLikeStock

42

(Statement of Cash Flow) / MrLikeStock.com

http://www.mrlikestock.com/2013/05/27/statement-of-cash-flow-likestock/


43/100

MrLikeStock

43

2556 2555

1,636,655,905 1,648,126,010

( )

:-

232,315,410 183,001,088 (672,983) (862,389) (83,286) (9,950)

- (249,750) - (137,353)

( ) 9,652,100 1,600,825

4,007,267 803,148

(918,379) (1,283,015) 23,877,575 15,795,442

2,530,191 2,458,715 13,818,921 13,818,921

1,921,182,721 1,863,061,692


44/100


45/100

MrLikeStock

45

2556 2555

(483,776,545) (371,404,851) (12,110,040) (806,080)

(1,578,947) -

5,698,477 6,220,398

- 636,853 918,379 1,283,015

(490,848,676) (364,070,665)

8,690,000,000 5,840,000,000 (8,345,000,000) (5,400,000,000)

(20,013,660) (11,797,183) (1,338,240,000) (1,211,760,000)

(1,013,253,660) (783,557,183)

- (19,499,353) (1,696,097)

188,624,482 190,320,579

169,125,129 188,624,482


46/100

MrLikeStock

46


47/100

MrLikeStock

( )

47


48/100


49/100

MrLikeStock

.

...49


50/100

MrLikeStock

“ ”

50

!


51/100

MrLikeStock

( )

( )

( )

51


52/100

MrLikeStock

DCC 2556

( ) 52

( ) 31 2556

( ) 31 2556


53/100

MrLikeStock

53


54/100

MrLikeStock

Section 2

54


55/100

MrLikeStock

55


56/100

MrLikeStock

Current ratio , Quick ratio

Debt ratio, D/E ratio , Interest coverage ratio

GPM, NPM, ROA, ROE

Total Asset Turnover, Cash Cycle

EPS, PE, Book Value, PB, Dividend Yield

56

(Liquidity Ratios)


57/100

MrLikeStock

(Liquidity Ratios) (Current ratio) (Quick ratio)

57


58/100


59/100

(Leverage Ratios)


60/100

MrLikeStock

(Leverage Ratios) (Debt ratio) (Debt to Equity ratio : D/E )

(Interest coverage ratio)

60

(Debt ratio)


61/100

MrLikeStock

61

(Debt Ratio)

=

( )

D/E Ratio (Debt to Equity Ratio)


62/100

MrLikeStock

> 1 > < 1 < = 1 =

62

Debt to Equity Ratio (D/E) =

( )

Interest Coverage Ratio


63/100

MrLikeStock

> 1 < 1

63

Interest Coverage Ratio = ( )

( f b l )

Profitability Ratios


64/100

MrLikeStock

(Profitability Ratios) (Gross profit margin)

(Net profit margin)

(Return On Assets : ROA) (Return On Equity : ROE)

64


65/100

(Net profit margin)


66/100

MrLikeStock

=

NM

66

(NPM) = x 100 (%)

ROA


67/100

MrLikeStock

ROA

67

ROA = x 100

(%) ( )

ROE


68/100

MrLikeStock

ROE ROE

( )

68

ROE = x 100

(%) ( )

ROE

ROE


69/100

MrLikeStock

ROE

69

ROE


70/100

MrLikeStock

70

A

B

(Efficiency Ratios)

Efficiency Ratios


71/100

MrLikeStock

(Efficiency Ratios) ( )

( ) ( )

( ) ( ) ( )

( )

71


72/100

MrLikeStock

72

=

( )

(Account Receivable Turnover)

( )


73/100

MrLikeStock

(Account Receivable Turnover)

( )

73

=

( )

=365

( )

(Inventory Turnover)

( )


74/100

MrLikeStock

(Inventory Turnover)

( )

74

=

( )

=365

( )

(Account Payable Turnover)

( )


75/100

MrLikeStock

(Account Payable Turnover)

( )

75

=

( )

=365

( )

( )


76/100

MrLikeStock

= + -

-50.06 = 23.18 + 0.98 - 74.22

76

( )


77/100

MrLikeStock

( )

77

(Marker Value Ratios)

(Marker Value Ratios)


78/100

MrLikeStock

( )

(EPS)

Price to Earnings Ratio (P/E)

(Book Value Per Share: BV)Price to Book Value Ratio (P/BV)

(Dividend Yield)

78


79/100

MrLikeStock

79

http://www.set.or.th/set/companyhighlight.do?symbol= DCC


80/100

MrLikeStock

&language=th&country=TH

80

( )


81/100

MrLikeStock

81

Current ratio

ROAROE

D/E

NPM

GPMTotal Asset T.


82/100

MrLikeStock

Net Margin

.

82


83/100

MrLikeStock

www.set.or.th

Section 3

83

1. www.set.or.th


84/100

MrLikeStock

84

2. /


85/100

MrLikeStock

85

3. ( )


86/100

MrLikeStock

86

1.

( )


87/100

MrLikeStock

87

2.

( )


88/100

MrLikeStock

88

3.

( )


89/100

MrLikeStock

89

4.

( )


90/100

MrLikeStock

90

5.

( )


91/100

MrLikeStock

91

www.MrLikeStock.com

3


92/100

MrLikeStock

92


93/100

MrLikeStock

93

( )


94/100

MrLikeStock

94

( )


95/100

MrLikeStock

95

( )


96/100

MrLikeStock

96

( )


97/100

MrLikeStock

97

( )


98/100

MrLikeStock

98



99/100

MrLikeStock

“ ”

“ ”

( ) 99

MrLikeStock

Th k Y


100/100

MrLikeStock

100

Thank You

Q&Afacebook.com/MrLikeStock

www.MrLikeStock.com

[email protected]

Date post:	05-Jul-2018
Category:	Documents
Upload:	staporn-kasemsripitak
View:	214 times
Download:	0 times

introductiontoreadfinancialstatementp-140908125843-phpapp02

Documents