Oʻzbekiston Respublikasi Bank-moliya akademiyasi
Moliya va moliyaviy texnologiyalar yoʻnalishi MMT-2/22-guruh tinglovchisi
OʻRAZOV MAʼRUF XOLBOY OʻGʻLI
Kengaytirilgan Du Pont tahlili uchun biz kapital rentabelligini (ROE) uchta asosiy komponentga ajratamiz: foyda miqdori, aktivlarning umumiy aylanmasi va kapital multiplikatori. Bu kapitalning rentabelligiga ta'sir qiluvchi asosiy omillarni tushunishga yordam beradi.
Kengaytirilgan DuPont tahlilining formulasi:
ROE=Profit Margin×Total Asset Turnover×Equity Multiplier
Bu yerda:
Profit Margin is calculated as
Total Asset Turnover is calculated as
Equity Multiplier is calculated as
2022 va 2021 yillar uchun Joshua & Uayt Technologies uchun ushbu komponentlarni hisoblaymiz.
Berilgan ma’lumotlarga ko’ra :
Daromadlar to'g'risidagi hisobot va balans ma'lumotlari:
Sales (2022): $420,000
Sales (2021): $400,000
Net Income (2022): $40,200
Net Income (2021): $34,524
Total Assets (2022): $379,659
Total Assets (2021): $327,240
Total Equity (2022): $245,868
Total Equity (2021): $218,440
Hisob-kitoblar:
2022
Profit Margin (2022)
Profit Margin= = =0.0957 9.57%
Total Asset Turnover (2022)
Total Asset Turnover= = =1.106 1.11
Equity Multiplier (2022)
Equity Multiplier= = =1.544 1.54
ROE (2022)
ROE=0.0957×1.106×1.544=0.1633≈16.33%
2021
Profit Margin (2021)
Profit Margin= = =0.0863 8.63%
Total Asset Turnover (2021)
Total Asset Turnover= = =1.222
Equity Multiplier (2021)
Equity Multiplier= = =1.498 1.50
ROE (2021)
ROE=0.0863×1.222×1.498=0.1578≈15.78%
Xulosa
ROE (2022): 16.33%
ROE (2021): 15.78%
ROE 2021-yil 15,78% dan 2022-yil 16,33 % gacha o'sdi, bu 2022 yilda 2021 yilga nisbatan rentabellik, aktivlardan foydalanish yoki Leveraj yaxshilanganligini ko'rsatmoqda.
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