What a financial analyst
would want to know:
 For share/bond buyers:
 Accounting ratios
 How companies deploy tactics to meet
their budget targets
 How management sets operating
standards to quell investor fears
 For investors:
 What’s the company’s liquidity flows
 How management uses corporate funds
 How much liquidity remains in the
company’s coffers
 Statement of cash flows to determine
corporate liquidity trends
Asset Management Ratios
Debt Management Ratios
90.00%
80.00%
70.00%
60.00%
50.00%
Debt RatioComputron
Debt RatioIndAvg
40.00%
30.00%
20.00%
10.00%
0.00%
2009
2010
2011
More Ratios
20.00%
15.00%
10.00%
5.00%
ROEComputron
ROE Ind Avg
0.00%
2009
2010
2011
ROAComputron
ROA Ind Avg
-5.00%
-10.00%
-15.00%
-20.00%
Market Value Ratios
Basic Earning Power
20.00%
18.00%
16.00%
14.00%
12.00%
BEPComputron
10.00%
BEP Ind Avg
8.00%
6.00%
4.00%
2.00%
0.00%
2009
2010
2011
Times Interest Earned Ratios
7.00
6.00
5.00
4.00
TIEComputron
TIE IndAvg
3.00
2.00
1.00
0.00
2009
2010
2011
Recommendations
 To Stock/bond buyers:




Not to invest in Computron
Need further understandings of its financial data
Fluctuated operation
Low potential growth
 To investors:






Possible investment for risk takers
Due to low debt ratio
Shows ability to recover from bad situations
Do not merge
Consider to become the biggest shareholder
Keep management and operation levels