Working capital = current assets – current liability
Current ratio = current assets /current liability
Quick assets= current assets – inventory( end of year)
Quick ratio = Quick assets /current liability
Earnings Per Share = Net Income/Average Shares of Capital Stock Outstanding
Price-Earnings Ratio = Current Market Price of one Share of Stock/Earnings Per Share
Return On Assets = Net income / average total assets
Return On Equity= Net income/ average total equity
Dividend Yield Ratio= Dividends Per Share/Market Price Per Share
Interest Coverage Ratio = Operating income before Interest and Income Taxes /Annual Interest Expense
Debt Ratio= total liability/ total assets
Accounts Receivable Turnover Rate= Net Sales/Average Accounts Receivable
Inventory Turnover Rate = Cost of Goods Sold/Average Inventory
Gross profit Rate= Gross profit/net sales
Microcredit originated in Bangladesh. 70s of last century, Muhammad Yuns in Bangladesh founded the Grameen Bank of Bangladesh to test branches, after the test Grameen microcredit model become a new method and began taking shape.
Yunus proposed reform of capitalism, the original capitalism promoted by competition and profit-capital, but Yunus proposed to change the existing capital model theory, because, first of all, everyone has potential as an entrepreneur. Even a very poor man have a basic potential as an entrepreneur, so as an entrepreneurs or capitalists, they have no advantage than the poor, such as tax policy, land policy and so on. It is not fair for the poor people in the community. Because of Matthew’s Law, which would make poor people even worst and rich people richer, it break the balance of those people , resulting in social instability.
Secondly, Social value is more important than profit maximization in our society. We should establish social value orientation, it allow companies not only delivery profit for shareholders.
Based on this theory, Yunus founded the Grameen Bank, he...