Fixed Assets Percentage = Total Fixed Assets / Total Assets * 100%
Other Assets Percentage = Total Other Assets / Total Assets * 100%
Current Negative Percentage = Total Current Liabilities / Total Assets * 100%
This is actually the balance sheet item total / Total Assets * 100% is what it means.
This table is very simple, that is, all the indicators in the balance sheet all divided by the percentage of total assets. For example: the balance sheet of the total number of assets 80 million yuan, money funds 2 million yuan, accounts receivable 2 million yuan, inventory 5 million yuan, fixed assets 6 million, intangible assets 3 million yuan, ... The structural hundred percent is: money funds 200/8000*100% = 2.5%, accounts receivable is 200/8000*100% = 2.5%, 500/8000*100% = 5.25%,...
In the structural analysis of the balance sheet, asset items are usually expressed as a percentage of total assets, and the proportion of each asset in the total assets is calculated in order to observe the liquidity of the enterprise's assets and the appropriateness of the proportion of each asset. For example, using the ratio of money funds to total assets to observe the enterprise's cash flow situation, generally this ratio in 25% is considered good, some enterprises can reach more than 50%, indicating that half of the total assets of this enterprise is cash, very powerful. There are also through the accounts receivable to total assets ratio can know the quality of the enterprise's profitability, the ratio of contract liabilities to total assets to know whether the operation of the enterprise is strong and so on.
When analyzing the income statement, we usually use the ratio of various expenses to total revenue to analyze the operation of the enterprise, for example, some enterprises have a ratio of selling expenses to total revenue of more than 30%, which indicates that the industry is highly competitive.
Because the data of each item is changing in each year, the structural analysis method can be used for both static structural analysis and dynamic trend analysis.