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財務状況 [会社四季報を読む]

株式欄では発行済み株式数、売買単位などが分かる。

財務欄には直近決算の資産内訳と、そこから計算できるROA  、ROEといった経済指標が記載されている。

その会社の財務状況の健全さを調べたい場合ならこの欄を注目しよう。

 

ROA・・・ROA(Return On Assets:総資産利益率)とは企業の税引き後利益(当期利益)を総資産で割った数値であり、経営資源である総資産をどの程度効率的に活用して利益に結びつけているのか、を示すものです。

 

ROE・・・基本的にROEの数値が高ければ経営効率がよいことを示すが、借入金(他人資本)が多くてもROEの数値が高くなるため、株主資本が多い会社と少ない会社を比較する場合には注意が必要となる。借入金を含めた総資本をどれだけ効率的に使っているかを示す指標

 

 

今日の名言

 

失敗がいやだからと逃げるのは負け犬、失敗にめげず、ぶつかることが大事なんだ

北島織衛

(元大日本印刷会長)

 


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