1.

2.

3. /
4. (SWOT Analysis)

5.
6. //

7. /

8.

9.
10.
11.
12.
13.
14.

15.

1.



2

xxxxx

2546 - 2547
13

13.5

2541 9

8 .

2.

2545

xxxxx

3. /

2540

61.278

16.92

10.368

2541

61.922

17.38

10.762

2542

62.563

17.85

11.167

2543

63.210

18.34

11.593

2544

63.853

18.84

12.032

1.04

0.72

3.79

..

()

(..//)

()

()
2537

8,479,400

2538

8,564,921

 2539

8,707,877

2540

10,139,040

2541

8,772,275

33.5 8,000
..2544
240,000 20,000
8,000

xxxxx
10

4.

(SWOT Analysis)


1.


2.

3.

1.

1.

1.

5.

6.

//

250
500

8 .
:

7.

1.



2.

1.

8.

2545

xxxxx

100%
/

:
:

1.

:
:

:
:

9.

xxxxx

400


250

10.

()

250

1.

2.
3.

4.

250
625 (6 )

10 - 15

7,500

12

2.5

250

(250 2.5 12 )
(7,500 12 )

1. 70 . 12 .

625

2. 50 . 12 .
3.

8 . 10 .

4.

212 12

10

2.

1.

11.

1.

2.
1.

(625 / 250 )

2.

3.
()
()
()

4.
1.

2.

3.
4.

5.
:

1.

2. (


3.

4.

%)

5.
6.
7.

:
8.

9. (

)
)

1.

Overall

Performance Measures

Return On Assets

Total
2.

NI + Int
Assets

Profitability Measures
Profit Margin

Net Income x 100

Sales

3. Test of Investment Unlization

Assets

Turnover

Total
Capital

Intensity

Sales
Assets

Sales

Non Current Assets

4.

Test of Financial Condition

Debt to Equity

Long Term Debt

Equity

Time Interest Earned=

EBIT
Interest

2 3 ROA 15.00%
16.00%

 (Profitability
Measure)

Profit Margin 2 , 3 40% 45%

(Test of Investment
Utilization)

1, 2, 3 15
1

,18 1 20 1

15 18
20

Capital Intensity 18 1 20
35 2 3

(Financial Condition)
Debt to Equity Ratio

1, 2 , 3

= 1.2 : 1
1.0 : 1

0.9 1

1.2 2 3

:

 7

0:1
(Time Interest Earned)
1.0

1.5 2.25

(
Non Cash Expense
) 1.0
1 1.5 2.25 2 3
(Net Present Value)

15

15
15

1-15

__________

1-15 __________

( )
__________
NPV
NPV

__________

(IRR)

 25%

NPV IRR
8%