收益可以分解为现金和应计项目。已发现应计部分(总应计)的持久性低于现金部分,因此(1)应计部分较高的收益比应计部分较小的收益持久性较差,其他条件相同; (2) 收益的现金部分应该在评估公司业绩时获得更高的权重。
基于资产负债表的应计比率
2021年6月30日 | 2020年6月30日 | 2019年6月30日 | 2018年6月30日 | 2017年6月30日 | 2016年6月30日 | ||
---|---|---|---|---|---|---|---|
经营资产 | |||||||
总资产 | 48,772,500 | 39,165,500 | 41,887,700 | 37,088,700 | 37,180,000 | 43,670,000 | |
较少的: 现金及现金等价物 | 2,575,200 | 1,908,500 | 1,949,200 | 2,170,000 | 2,780,400 | 3,191,100 | |
较少的: 为客户持有的资金 | 34,905,800 | 26,708,100 | 29,434,200 | 27,137,800 | 27,291,500 | 33,841,200 | |
经营资产 | 11,291,500 | 10,548,900 | 10,504,300 | 7,780,900 | 7,108,100 | 6,637,700 | |
经营负债 | |||||||
负债总额 | 43,102,400 | 33,413,300 | 36,487,800 | 33,629,100 | 33,203,000 | 39,188,400 | |
较少的: 逆回购协议项下的义务 | 23,500 | 13,600 | 262,000 | — | — | — | |
较少的: 短期债务 | — | 1,001,800 | — | — | — | — | |
较少的: 长期债务 | 2,985,000 | 1,002,800 | 2,002,200 | 2,002,400 | 2,002,400 | 2,007,700 | |
经营负债 | 40,093,900 | 31,395,100 | 34,223,600 | 31,626,700 | 31,200,600 | 37,180,700 | |
净经营资产1 | (28,802,400) | (20,846,200) | (23,719,300) | (23,845,800) | (24,092,500) | (30,543,000) | |
基于资产负债表的累计应计2 | (7,956,200) | 2,873,100 | 126,500 | 246,700 | 6,450,500 | — | |
财务比率 | |||||||
基于资产负债表的应计比率3 | — | — | — | — | — | — | |
基准 | |||||||
基于资产负债表的应计比率, 竞争对手4 | |||||||
Accenture PLC | 27.93% | 3.73% | 42.14% | 1.41% | 51.55% | — | |
Adobe Inc. | 14.14% | 8.20% | 2.25% | 77.63% | -0.97% | — | |
Fidelity National Information Services Inc. | -2.83% | -2.08% | 115.03% | -3.10% | — | — | |
International Business Machines Corp. | -7.39% | -9.64% | 38.84% | -2.32% | — | — | |
Intuit Inc. | 139.73% | -1.39% | 29.27% | 1.03% | -1.49% | — | |
Mastercard Inc. | 53.84% | 25.41% | 91.82% | 13.74% | — | — | |
Microsoft Corp. | 40.52% | 14.41% | 46.31% | 4.67% | 72.10% | — | |
Oracle Corp. | 5.62% | 1.35% | 2.79% | -15.16% | 25.88% | — | |
PayPal Holdings Inc. | — | — | — | — | — | — | |
salesforce.com inc. | 10.87% | 65.87% | 71.99% | -11.13% | — | — | |
ServiceNow Inc. | 34.89% | 19.95% | 121.81% | 234.32% | — | — | |
Visa Inc. | -1.58% | 2.71% | 1.03% | 1.56% | -6.20% | — | |
基于资产负债表的应计比率, 部门 | |||||||
软件和服务 | 12.32% | 5.29% | 49.25% | -3.23% | 200.00% | — | |
基于资产负债表的应计比率, 行业 | |||||||
信息技术 | 19.17% | 2.17% | 13.41% | -3.21% | 200.00% | — |
根据报道: 10-K (报告日期: 2021-06-30), 10-K (报告日期: 2020-06-30), 10-K (报告日期: 2019-06-30), 10-K (报告日期: 2018-06-30), 10-K (报告日期: 2017-06-30), 10-K (报告日期: 2016-06-30).
1 2021 计算
净经营资产 = 经营资产 – 经营负债
= 11,291,500 – 40,093,900 = -28,802,400
2 2021 计算
基于资产负债表的累计应计 = 净经营资产2021 – 净经营资产2020
= -28,802,400 – -20,846,200 = -7,956,200
3 2021 计算
基于资产负债表的应计比率 = 100 × 基于资产负债表的累计应计 ÷ 平均净经营资产
= 100 × -7,956,200 ÷ [(-28,802,400 + -20,846,200) ÷ 2] = —
4 单击竞争对手名称以查看计算结果。
基于现金流量表的应计比率
2021年6月30日 | 2020年6月30日 | 2019年6月30日 | 2018年6月30日 | 2017年6月30日 | 2016年6月30日 | ||
---|---|---|---|---|---|---|---|
净收益 | 2,598,500 | 2,466,500 | 2,292,800 | 1,620,800 | 1,733,400 | 1,492,500 | |
较少的: 经营活动提供的现金流量净额 | 3,093,300 | 3,026,200 | 2,688,300 | 2,515,200 | 2,125,900 | 1,859,900 | |
较少的: 投资活动提供的净现金流量(用于) | (3,515,000) | 3,156,300 | (2,197,700) | (2,504,600) | 5,730,400 | (9,087,200) | |
基于现金流量表的累计应计费用 | 3,020,200 | (3,716,000) | 1,802,200 | 1,610,200 | (6,122,900) | 8,719,800 | |
财务比率 | |||||||
基于现金流量表的应计比率1 | — | — | — | — | — | — | |
基准 | |||||||
基于现金流量表的应计比率, 竞争对手2 | |||||||
Accenture PLC | 11.80% | -13.65% | -1.28% | -12.70% | 15.84% | — | |
Adobe Inc. | 9.21% | -0.48% | -9.78% | 43.94% | -17.08% | — | |
Fidelity National Information Services Inc. | -4.18% | -5.24% | 13.07% | -2.69% | — | — | |
International Business Machines Corp. | -1.64% | -13.41% | 34.45% | -3.14% | — | — | |
Intuit Inc. | 58.72% | -34.22% | -15.95% | -34.47% | -50.61% | — | |
Mastercard Inc. | 52.06% | 19.04% | 47.01% | 8.38% | — | — | |
Microsoft Corp. | 17.68% | -8.19% | 7.37% | -73.75% | 137.66% | — | |
Oracle Corp. | 25.81% | -31.35% | -74.80% | -13.86% | 40.94% | — | |
PayPal Holdings Inc. | — | — | — | — | — | — | |
salesforce.com inc. | 10.57% | -5.62% | 28.07% | -8.23% | — | — | |
ServiceNow Inc. | -21.14% | -12.82% | 16.38% | -387.26% | — | — | |
Visa Inc. | -7.43% | -2.71% | -0.31% | 1.88% | -8.84% | — | |
基于现金流量表的应计比率, 部门 | |||||||
软件和服务 | 11.67% | -7.99% | 3.92% | -18.07% | 42.34% | — | |
基于现金流量表的应计比率, 行业 | |||||||
信息技术 | 10.59% | -6.24% | -9.17% | -17.50% | 21.93% | — |
根据报道: 10-K (报告日期: 2021-06-30), 10-K (报告日期: 2020-06-30), 10-K (报告日期: 2019-06-30), 10-K (报告日期: 2018-06-30), 10-K (报告日期: 2017-06-30), 10-K (报告日期: 2016-06-30).
1 2021 计算
基于现金流量表的应计比率 = 100 × 基于现金流量表的累计应计费用 ÷ 平均净经营资产
= 100 × 3,020,200 ÷ [(-28,802,400 + -20,846,200) ÷ 2] = —
2 单击竞争对手名称以查看计算结果。