Eia kekahi laʻana, inā loaʻa ka pānaʻi kālā a kaʻaha i kāna mau loina wā lōʻihi a me nā moraki paha, hiki i ka TIE ke ana i ka maʻalahi hikiʻole i ka hui ke piʻi mai me ke kālā e uku i ka ukupaneʻe ma ia aie.
I kekahi manawa, ua manaʻoʻia ka lakene o ka hapanui o ka wenewene i kahi ratio solvency . Ma muli o ka hoʻohana pinepineʻana o nā uku hana uku a me nā hōʻai'ē i kahi wā lōʻihi, ua hanaʻia lākou he mau hana e hoʻomauʻia ana. E like me nā lilo i hoʻokaʻawaleʻia, ināʻaʻole hiki i ka hui ke hana i nā uku, hiki iā ia ke banekorupa a ho'ōkiʻole i ka noho. No laila, hiki ke hoʻohālikelikeʻia kēia lakō he lālā solvency.
Ka helu
ʻO ka manawa o ka hapanui o ka loaʻa kālā loaʻa ma ka puʻunaueʻana i ke kālā ma mua o ka uku a me nāʻauhau (EBIT) mai ka helu kālā a puʻunaue i ka uku ukupanee (I) a hala aku hoʻi i ka helu kālā .
Loaʻa ka loaʻa o ka loaʻa kālā = EBIT / I = Ka helu o nā manawa
Ua hōʻikeʻia ka lakene o ka loaʻa kālā ma nā helu e kū'ē i ka pakeneka, me ka helu e hōʻike ana i ka manawa e hiki ai i kahi hui ke uku i ka ukupaneʻi me kona kālā kālā ma mua o kaʻauhau.
ʻO ka hopena, ua manaʻoʻia ka nui o nā lakio ma mua o nā kaulike liʻiliʻi. No ka laʻana, inā 4 ka helu a lāpili paha, ua nui ka waiwai o ka hui e uku i kāna lilo no 4 mau manawa. ʻO ka'ōlelo'ē aʻe, heʻehā manawa o ka loaʻaʻana o ka hōʻai'ē o ka hui ma mua aʻe o ka uku hoʻolimalima makahiki.
ʻO kaʻoi aʻe o ka helu,ʻo kaʻoi aku o ka maikaʻi o ka paʻaʻana i ke kālā e uku i kāna lilo kālā a iʻole ka lawelawe hōʻai'ē .
Inā i emi ka TIE i lalo o ka 1.0, a laila,ʻaʻole hiki i ka firm ke hālāwai aku i ka lilo o ka uku no kāna aie. Eia naʻe, hiki i ka lālā kiʻekiʻe ke kuhikuhi i ka nele o kahi hōʻai'ē a kahiʻole e uku nui ana me nā kālā e hiki ke hoʻohanaʻia no nā papahana'ē aʻe.
Pākuʻi
ʻO ke kālepa maikaʻi maikaʻiʻo Joe e noi ana i kahi kālā, a makemakeʻo kaʻaʻa eʻike i nā'ōlelo kālā kālā a ka hui ma keʻano he mahele o ke kaʻina hana no ka hoʻomanaʻo. Hōʻike ka hōʻike i kahi $ 50,000 ma mua o ka lilo o ka uku a me nāʻauhau. ʻO ka huina kālā a me ka uku kālā a kaʻahahui no ka makahiki he $ 5,000 ia, no laila, e like me ka heluʻana:
$ 50,000 / $ 5,000 = 10 mau manawa
No laila,ʻo Joe's Excellency Computer Repair he manawa loaʻa ka hapanui o ka 10,ʻo ia hoʻi, he 10 manawa ka nui o ke kālā o ka hui ma mua o kona uku makahiki hoʻolimalima a hiki i ka hui ke uku i ka uku kālā no kēia hōʻai'ē hou. Ma kēiaʻano,ʻaʻoleʻo Joe e hoʻopuka i kahi pilikia nui, aʻo ka bank e'āpono paha i ka noi noi.