渥太华论文代写：公司运营风险
渥太华论文代写：公司运营风险
这个比率衡量的是公司借入资金与股本的比例。这一比率显示了企业过度负债可能带来的财务风险。高负债率表明债务相对于股权的比例较高，低负债率表明债务相对于股权的比例较低(Zimmerman et al.， 2015)。高杠杆率表明高杠杆。高杠杆有时会导致破产。2015年的杠杆率为47.68%，2014年为32.43%。2015年的负债率有所上升，说明该公司具有很大的杠杆作用。公司利用杠杆资本即债务进行日常经营，这对公司的偿债能力不是一个好兆头。债务增加有时可能导致破产。因此，公司不应该只从单一来源筹集资金(Penman, 2011)。单一来源的融资增加了公司的负担，因为公司需要偿还债务。
渥太华论文代写：公司运营风险
风险投资家可以通过给他们股权来筹集资金。股息派息率有助于衡量净收入的百分比，净收入将以股息的形式在一个财年在股东之间分配。这表明公司利润的一部分将作为留存收益与自身保持一致。投资者对派息率尤其感兴趣，因为它可以帮助他们分析公司与他们分享了多少利润，这是否合理。2015年派息率为33.53%，2014年派息率为132.74%。由此可见，2015年公司财务状况良好，并从利润中分红(Stouffer, 2012)。但在2014年，由于公司没有足够的利润来宣布股息，公司从留存收益中宣布股息。
渥太华论文代写：公司运营风险
This ratio measures proportion of a company’s borrowed funds in relation to equity. This ratio shows financial risk that can occur in business by excessive debt. A high gearing ratio shows a higher proportion of debt in comparison to equity and a low gearing ratio shows a low proportion of debt in comparison to equity (Zimmerman et al., 2015). A high gearing ratio shows high leverage. High leverage sometimes leads to bankruptcy. Gearing ratio in 2015 is 47.68% and 32.43% in 2014. Gearing ratio has increased in 2015 depicting that company has a great deal of leverage. Company is using leveraged capital i.e. debt to carry out its day to day operations which is not a good sign for solvency of company. Increased in debt may sometimes lead to bankruptcy. So the company should not raise finance only from a single source (Penman, 2011). Taking finance from a single source increases burden on company because of repayment of debts.
渥太华论文代写：公司运营风险
Finance can be raised through venture capitalists by giving them share in equity.Dividend Payout ratio helps in measuring the percentage of net income, which is going to distributed between shareholders in the form of dividend in a financial year. It shows the part of Profit Company is going to keep with itself as retained earnings. Investors are particularly interested in dividend payout ratio, as it helps them to analyse that what portion of profit company is sharing with them and it is reasonable or not. Dividend Payout ratio of 2015 is 33.53% and of 2014 is 132.74%. It shows that in 2015 company has a sound financial position and declared dividend from its profit (Stouffer, 2012). But in 2014 Company declared dividend from retained earnings as the company do not have sufficient profits to declare dividend.
