Những chỉ số tài chính sử dụng để đánh giá trong ngân hàng

Những chỉ số tài chính sử dụng để đánh giá trong ngân hàng
Due to the nature of operation and continuously the cash flow different from a normal
production company, the analysis is quite difficult to approach the analysis and
assessment of financial situation of the bank. However, we approach the quantitative
angle, through the evaluation of the profitability of the bank, namely ROE and ROA
indicators. Combining these indicators (in many quantitative methods) and qualitative
analysis, the analyst can achieve their purpose

1.Return on equity (ROE) is the return index, calculated by dividing the net profit divided
by average equity for the period.
Return on assets (ROA) is the index of profitability for the company said net profit gain
from a co-investment in total assets, calculated by dividing the net profit for the period
divided by the average total assets in the period.

2. The note when analyzing ROE, ROA - Apply for the banking sector
When analyzing any other company, which analysts note twhen compared, we need to
learn ROE, ROA of the industry, if the details of the business rather than the similarities,
opponents being analyzed now. The essence of every sector very different, there is
capital-intensive industry, with the industry relies heavily on financial leverage.
Therefore, ROE, ROA of different sectors are quite different, unable to look at sectors
this ROE, ROA to conclude that the sector less attractive to investors than other sectors.
When calculating the ROE, ROA, the formula for calculating the numerator are the same,
however, because the denominators are different, the results are different. ROA in some
cases will be recommended to be used more as ROE, by taking into account indicators of
capital structure, between equity and debt. There are businesses that have high ROE (vs.


industry), however, can rely heavily on borrowing. Therefore, effective use of capital is
not really effective.
For the banking sector, ROE is at the threshold:
+ Less than 10%: the ability to generate profits of that bank efficiency is poor.

+ 10% -20% From: banking operations for normal profit.
+ Greater than 20%: banks generate higher profits while using equity
ROA for the banking sector if located at the threshold:
+ 0.5% smaller: less profit, often state-owned banks, the banks borrow more in debt on
the balance sheet, or setting up backup after new lending hit a low ROA like this
. + 0.5% -1% From: most of the banking market are in this group.
+ 1% -2% From: healthy profits. From 2% -2.5%
+: good profits, but should pay attention to the unusual pattern of activity (by the bank
monopoly), or the banks involved in the highly profitable business for travel associated
with high risk. Larger
+ 2.5%: abnormal, should be cautious and carefully considered by the activities of the
bank risks.

Những chỉ số tài chính trong doanh nghiệp
1. Current ratio
2. Quick ratio
3. Cash Ratio
4. EPS
5. P/E
6. Book value
7. P/B
8. Tỷ suất lợi nhuận thuần( net profit ratio)
9. Tỷ suất lợi nhuận gộp( gross profit margin)


10. Lợi nhuận biên từ hoạt động kinh doanh( operating profit margin from business)
11. EPS cơ bản (Earning per share)
12. Hệ số nợ( debt ratio)
13. Tỷ số khả năng trả lãi( times interest earned)
14. Tỷ số khả năng trả nợ

15. Tỷ suất tự tài trợ( self – fanancing rate)
16. Tỷ suất tự tài trợ TSCĐ( self – fanancing rate fixed asset)
17. Hệ số vòng quay hàng tồn kho (Inventory turnover)
18. Hệ số vòng quay các khoản phải thu (Receivable turnover)
19. Hệ số vòng quay các khoản phải trả (Payable turnover)
20. Kỳ thu tiền bình quân (Days of sales outstanding)
21. Hệ số vòng quay tài sản cố định (Fixed asset turnover)
22. Hệ số vòng quay tổng tài sản (Asset Turnover Ratio)
23. Kỳ chuyển đổi hàng tồn kho (Days of inventory on hand)
24. Kỳ chuyển đổi các khoản phải thu (Days of Sales Outstanding - DSO)
25. Kỳ chuyển đổi các khoản phải trả (Days of Payables Outstanding - DPO)
26. Kỳ chuyển tiền mặt (Cash Conversion Cycle - CCC)