.

)
(
.

:

:

)
(

-:
-1 :

.
-2 :



.
-3
-:


.
.
-4
:



. .............
-5
:

12



.
-6
:


.
-7 -:


.
-8
:


.

:
- ) -: (
- ) -: (

)
(
)
(







.


.



.

.

.


.

.

.




.

:
.1

Liquidity Ratios

.2

Activity Ratios

.3

Profitability Ratios

.4

" " Leverage Ratios

.5

Market Ratios

Liquidity Ratios
-:

.

.

:
= Current Ratio *

= Quick Acid Ratio *

= Cash Ratio *

1:2

) ( /

1:1

1:1

) -( /

)
(

Activity Ratios




.




:

 1-
:
Accounts Receivable Turnover *
=

.
= Inventory Turnover *

= 365 *




.
= Accounts Payable Turnover *

=
= 365 *

 Net Working Capital *

= Turnover


.
: 2-


:
= Total Assets Turnover *

= Working Assets Turnover *

Tangible Assets Turnover *

=
.

/ 365

/ 365

/ 365

/ 365

)

(


.

Profitability Ratios




.


-:

.

.


.

/ *
100

/ *
100

/
* 100

) -
(/

" Leverage
Ratios


) (


.


.

/ *
100

)
+
( /

Market Ratios




.

) -
( /

)/
(