3150
.
, 2010
120
( )__________________________________
____________________
10 , 20 . .
.
.
1
2
3
4
5
6
7
8
9
10
= +
=
Net Income
Average Number of Shares Outstanding
= /
=
= /
= /
.
. .
:
. .
. .
. .
. .
+
+
Payables Turnover =
Cost of Goods Sold
Average A/P
Inventory Turnover =
Cost of Goods Sold
Average Inventory
=
=
+
+
Net Sales
Average A/R
n u CGS
365
Age (days) =
=
365
Turnover
n f Sales
365
= + ( )
=
+
+
&
1.
. 31, 2009,
2009.
, . 1, 2009
22,000
37,000
62,000
288,000
135,000
550,000
250,000
100,000
230,000
14,000
67,000
1,755,00
0
54,000
128,000
1,300,00
0
85,000
120,000
68,000
1,755,00
0
2.
.
4,600
6,250
31, 2010
31, 2010
2,900
1,150
31, 2010
31, 2010
.
45,700 18,200 31, 2010.
. 31, 2010.
. 31, 2010.
3. ( ).
.
2005
100,000
50,000
200,000
2006
0
0
10,000
40,000
60,000
50,000
0
2007
400,000
250,000
2008
600,000
330,000
2009
680,000
10,000
100,000
50,000
150,000
0
70,000
4.
, .
.
. 31,
. 2009
29,800
22,400
2,300
20,800
6,500
2,700
4,600
. 31, 2008
36,300
28,670
2,900
26,500
5,900
3,200
1,800
. 31, 2007
32,400
24,550
2,600
22,900
4,800
3,000
1,900
. , , ,
. 31, 2009.
. ( )
. 31, 2009?
5. . .
2: 97,000 .
4: 72,000 .
7: 1,900 .
10: 46,000 .
15: 40,000 .
19: 22,000 .
21: 4,000 ,
30 22.
24: 23,000 .
. 120,000
.
.
. .
6. .
25,000
30,000
2,500
60,000
15,000
10,000
20,000
30,000
24,000
1,500
50,000
15,000
5,000
10,000
7. . 14, 2007,
1,800.
35% . 1%10, 30.
. 19, 2007,
.
) 14 .
) 19 .
8.
31, 2008.
, 2013
11,400
7,400
3,340
59,360
21,550
28,450
( . 31, 2007)
11,200
130,500
10,800
40,000
66,400
900
5,200
31, 2008,
, .
9. . 1,200,000 1, 2009.
1, 2009, 600,000 . ,
1, 2009, 400,000 . .
2,800,000 . 31, 2009.
2009.
10. . .
2: 200 2,000
. 25 200 1,800
. 1,200 . .
. .
.
9: . 100,000
. 8.90 .
. .
13: . ,
50,000 13 . .
.
27: ,
5000 . .
4,500 . .
. . .