包括行业财务参比系数的案例：
（商业计划书）财务系数分析：（国际规范的其他财务分析表请查看：商业计划书财务分析表格）
财务系数列在以下表格中。根据该表结果可以预计：如果能顺利实施项目公司的财务计划，那么，我们的公司将会迅速成长为行业中的领先者。项目的各项财务系数均处于持续、稳健增长的趋势，年毛利润保持在34%以上。
根据美国统计局（U.S.
Census Bureau at
http://www.census.gov）的分类，该项目的国际标准产业代码(ISIC)为3531.08，行业分为工程机械配件类(Construction
machinery attachments)。该行业的平均财务系数也包含在以下表格中，以作为对比。
财务系数表Ratio
Analysis：
|
财务系数 |
Ratio |
2007 |
2008 |
2009 |
2010 |
2011 |
行业参比值 |
|
销售额增长率 |
Sales Growth |
0.00% |
133.33% |
100.00% |
28.57% |
27.78% |
0.40% |
|
|
|
|
|
|
|
|
|
|
占总资产百分比 |
Percent of Total Assets |
|
|
|
|
|
|
|
应收款百分比 |
Accounts Receivable |
25.82% |
34.54% |
40.93% |
36.84% |
34.04% |
29.00% |
|
存货 |
Inventory |
11.39% |
15.24% |
18.05% |
16.25% |
15.02% |
12.11% |
|
其他流动资产 |
Other Current Assets |
0.00% |
0.00% |
0.00% |
0.00% |
0.00% |
24.76% |
|
总流动资产 |
Total Current Assets |
65.91% |
80.26% |
88.38% |
91.57% |
93.77% |
65.87% |
|
长期资产 |
Long-term Assets |
34.09% |
19.74% |
11.62% |
8.43% |
6.23% |
34.13% |
|
总资产 |
Total Assets |
100.00% |
100.00% |
100.00% |
100.00% |
100.00% |
100.00% |
|
|
|
|
|
|
|
|
|
|
短期负债 |
Current Liabilities |
31.13% |
32.35% |
36.27% |
32.85% |
30.25% |
18.09% |
|
长期负债 |
Long-term Liabilities |
0.00% |
0.00% |
0.00% |
0.00% |
0.00% |
19.89% |
|
总负债 |
Total Liabilities |
31.13% |
32.35% |
36.27% |
32.85% |
30.25% |
37.98% |
|
净值(净收益)比率 |
Net Worth |
68.87% |
67.65% |
63.73% |
67.15% |
69.75% |
62.02% |
|
|
|
|
|
|
|
|
|
|
销售额的百分比 |
Percent of Sales |
|
|
|
|
|
|
|
销售额 |
Sales |
100.00% |
100.00% |
100.00% |
100.00% |
100.00% |
100.00% |
|
总毛利润 |
Gross Margin |
47.55% |
38.53% |
33.89% |
34.99% |
34.55% |
33.42% |
|
销售与管理费等 |
Selling, General & Administrative Expenses |
17.70% |
15.43% |
17.52% |
17.66% |
16.91% |
21.10% |
|
广告费用 |
Advertising Expenses |
2.00% |
1.70% |
1.40% |
1.20% |
1.00% |
0.24% |
|
利税前利润 |
Profit Before Interest and Taxes |
30.14% |
23.33% |
19.40% |
