龙源期刊网httpwwwqika
comc
Thebusi
essa
alysisreport
作者：来源：《求知导刊》2017年第31期
Abstract：Accordi
gtoa
a
alysisbyProfitability，efficie
cya
dfi
a
cialstabilitybetwee
twocompa
ies，wemayfi
dwhichcompa
yisoperatesbetterDuri
gtheperiodofa
alysis，fi
a
cialratiosareutilizedtodirectthediscussio
However，therearesomelimitatio
relatestoratioa
alysis，whichareaddressedfurther
Keywords：busi
ess；a
alysisreport；Qa
tasGroup；Virgi
Group
中图分类号：F731
文献标识码：A
Thisreportispreparedforbothcurre
ta
dpote
tialshareholderswhoarealreadyorwhoareco
sideri
gi
vesti
ga
amou
tofmo
eyi
Qa
tasGrouporVirgi
BlueGroupThefuturei
vestme
tdecisio
sbya
alyzi
gthepote
tialfactorsa
dstrategiesdrivi
gthefi
a
cialtre
dsthati
terpreta
dcomparetheratiosbyreferri
gtothe
otesofthefi
a
cialstateme
tsa
dthefi
a
cialpressaboutQa
tasGroupLtda
dVirgi
GroupLtdQa
tasGroup，whichoffersthemostcomprehe
sivera
geofdomestica
di
ter
atio
alflightoptio
sfromAustralia，isAustralia’slargestairli
eVirgi
Blue，whichoffersflightstoa
umberofi
ter
atio
aldesti
atio
sthroughitsassociatedservices，isAustralia’sseco
dlargestairli
eThepurposeofthisreportisthattroughthediscussio
aboutprofitability，operati
gefficie
cya
dfi
a
cialstabilitytoevaluatea
dcomparetheco
ditio
a
dperforma
ceofQa
taswithVirgi
Groupoveratwoyearsperiod（2007to2008）byusi
gratioa
alysis
1NetProfitMargi
Ratio
I
regardstotheperforma
ceofthesetwocompa
ies，QANTASLtda
dVirgi
BlueLtd，QANTAShasalower
etprofitmargi
of518comparedtoVirgi
’s998i
2007buti
2008itisfairlyequalwithQANTAS’s471a
dVirgi
’sat421
2AssetTur
overRatio
TheAssetTur
overofthecompa
iesfor2007at7735forQANTASa
d9374forVirgi
，the
i
2008assettur
overforQa
tasi
creasedto7994times，whereasVirgi
’sdecreasedto6956times，thisshowsthatQANTASi
vestedi
assetsbettertha
Virgi
did
3Retur
o
EquityRatio
f龙源期刊网httpwwwqika
comc
Theretur
o
equity，whichi
2007forQANTASwas1269a
dforVirgi
was2902，QANTASthe
i
creasedto1295i
2008，whereasVirgi
’sdecreasedco
siderablyto1056，showsthatQANTAShasabetterretur
o
theiri
vestme
tbytheirow
ers
4Retur
o
AssetsRatio
TheRetur
o
AssetsratioforQANTASi
2007was493Whichthe
o
lydecreasedalittlebitto462，comparedtoVirgi
whichwas1111i
2007，dow
to438i
2008，thisshowsthatalthoughVirgi
hadahigherRetur
o
Assetratioi
2007，QANTAShasbee
moreco
siste
tby
othavi
gahugediffere
cebetwee
years
1Accou
tsReceivableTur
over
Thisratiomeasures“theefficie
cyofthema
ageme
tof‘credit’customers”Qa
tasgroupLtdreachedaveryhighratir