As a small business owner, you work hard to make your company successful. When problems come up, you face them head-on to push your business forward. Whether you go an inch or a mile, you record all your financial moves in your小型企业网络会计records.
If you simply write down your transactions, you could miss key information about your financial fitness. You need financial ratios to measure your momentum.
Why look at financial ratios for small business?
Financial ratios help make sense of your accounting information. Ratios show you what aspects of your business are efficient (and what’s not working) by comparing figures.
比率将您的当前条件与过去的表现进行比较。它们可以帮助您确定自己的收益和弱点。通过查看优势和缺点的趋势，您可以改善业务运营。
财务比率也将您与行业中的其他公司进行比较，因此您可以看到如何与竞争对手抗衡。贷方申请贷款时会查看比率。
Statements to use
Many ratios come from two财务报表: the balance sheet and the income statement.
- Thebalance sheet显示您业务的净价值。它包括您的资产，负债和权益。
- The收入证明includes all the money coming in and out of your business. It shows how you use assets and liabilities.
Small Business Financial ratios
1. Common size ratio
The common size ratio helps you compare one aspect of your accounting to the big picture of your finances. You calculate each line item as a percentage of the total amount on the statement.
Common Size Ratio = Line Item / Total
Example:
| Assets | Amount |
|---|---|
| Cash | $500 |
| Checking Account | $ 4,500 |
| Inventory | $15,000 |
| 全部的 | $20,000 |
Common size ratio for cash is 2.5% because:
$500cash/ $20,000全部的= 0.025
0.025 X 100 = 2.5%
You can use the common size ratio with your balance sheet or income statement. For example, you can find the percentage of assets you have on the balance sheet. You can see your business’s percentage of sales made on the income statement.
2. Current ratio
A current ratio shows your present financial strength. It represents how many times bigger your current资产are compared to your currentliabilities. This is also called aworking capital比率。
Current Ratio = Total Current Assets to Total Current Liabilities
Example:
| Current Assets | Amount |
|---|---|
| Cash | $500 |
| Checking Account | $ 4,500 |
| Inventory | $15,000 |
| 全部的 | $20,000 |
| Current Liabilities | Amount |
|---|---|
| Line of Credit | $10,000 |
| 全部的 | $10,000 |
Current ratio is 2 to 1 because:
$20,000current assetsto $10,000current liabilities= 2 to 1
2比1的比率对您的业务很健康。这意味着您的资产是负债的两倍。
3.快速比率
A速动比率显示您是否可以履行财务义务，即使发生了意外的事情。例如，如果您拥有一家花店，您是否可以在送货卡车上处理意外的维护费用？
Quick Ratio = (Total Current Assets – Total Current Inventory) / Total Current Liabilities
Example:
| Current Assets | Amount |
|---|---|
| Cash | $500 |
| Checking Account | $ 4,500 |
| Inventory | $15,000 |
| 全部的 | $20,000 |
| Current Liabilities | Amount |
|---|---|
| Line of Credit | $10,000 |
| 全部的 | $10,000 |
快速比率为0.5，因为：
($20,000current assets– $15,000current inventory) / $10,000current liabilities= 0.5
A healthy quick ratio is 1.0 or more.
4. Inventory turnover ratio
An inventory turnover ratio reveals the how frequently you convertinventory进入销售。它显示了售出多少产品以及您管理库存的效率。
库存周转率=销售商品成本 /平均库存
Example:
| Item | Amount |
|---|---|
| Cost of Goods Sold | $1,750 |
| 平均库存 | $1,500 |
库存周转率为1.16，因为：
$1,750商品成本/ $1,500average inventory= 1.16
The greater the inventory turnover ratio, the more frequently inventory converts into cash. A greater inventory turnover ratio is good for business because it reflects greater sales.
5. Debt-to-worth ratio
与您自己的资金相比，债务价值比率表明您对借贷财务的依赖程度。它比较了您对自己拥有多少的欠款。什么是商业净资产and total liabilities for your company? You’ll need to know these figures before calculating your debt-to-worth ratio.
Debt-to-Worth Ratio = Total Liabilities / Net Worth
Example:
| Assets | Amount |
|---|---|
| Cash | $500 |
| Checking Account | $ 12,000 |
| Computer | $7,500 |
| 全部的 | $20,000 |
| Liabilities | Amount |
|---|---|
| Line of Credit | $5,000 |
| Long-term Debt | $5,000 |
| 全部的 | $10,000 |
债务价值比率为1，因为：
Note: Net worth = Assets – Liabilities
$10,000全部的liabilities/ ($20,000 – $10,000net worth) = 1
If the debt-to-worth ratio is greater than 1, your business has more capital from lenders than you. If you are trying to get an SBA loan, or any loan for that matter, the bank might see this as a risk.
6. ROI (return on investment)
ROI compares the amount of money an investment brings into your business to how much you paid for the investment. This ratio shows the money you invest and the profit you get back from it.
ROI =（收入 - 初始投资成本） /初始投资成本
Example:
| Item | Amount |
|---|---|
| 收益 | $20,000 |
| Initial Cost of Investment | $7,500 |
ROI为1.67，因为：
($20,000收益- $ 7,500initial investment) / $7,500initial investment= 1.67
The higher your ROI, the more your investments turn into income.
Financial ratios for your small business
会计书中的数字讲述了一个故事。他们展示了您去过的位置，并建议您前进。使用比率比较财务数字有助于您的业务认识成功并解决问题。
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