:














  :





  :

 .  .












,


III





(Combined Ratio)


(Operating Ratio)



(times interest earned)


(Investment Ratio)



(Loss Ratio)









( , - )



 - . , . .

 

:

1) . , , ;

2) . , ;

3) . , . , , . .

 

- - / :

1) ( ), . , ;

2) , . , .

 

, . ,  - ( ) ( ). , , . .

 

, (.. , , ), .

 

= * / *

* ,

 

1 - .  - , 1.


:

- ;

- ;

- .

 

= * / *

*

 

0, , 1, .

1 - .

2 - .

2 - .

 

, .






( )





(account receivable turnover)


(total asset turnover)


III ( III)


(operating ratio)












(ROE)


(ROA)











(net profit margin)