Năm 2019, hệ số khả năng thanh toán

Năm 2019, hệ số khả năng thanh toán nợ ngắn hạn là 1.16 tức là cứ 1 đồng nợ ngắn hạn được đảm bảo bằng 1.16 đồng tài sản ngắn hạn.Tuy rằng trong năm 2020, cả tài sản ngắn hạn và nợ ngắn hạn đều giảm nhưng tốc độ giảm của tài sản ngắn hạn gần như tương đương với tốc độ giảm của nợ ngắn hạn, do đó hệ số thanh toán ngắn hạn là 1.19 tương ứng tốc độ tăng 2.5% so với năm 2019. Tài sản ngắn hạn tăng chủ yếu nguyên nhân là do sự tăng lên của tiền và các khoản tương đương tiền với tốc độ tăng 63% đồng thời sự tăng lên đáng kể 270% của Inventories, cả 2 khoản này đều chiếm tỉ lệ lớn trong tài sản ngắn hạn. Năm 2021, Hệ số khả năng thanh toán giảm 0.06 lần tương ứng với tốc độ giảm 5.04 % mặc dù tài sản ngắn hạn tăng và nợ ngắn hạn tăng. Đó là do tốc độ tăng của tài sản ngắn hạn (26.2%) thấp hơn tốc độ tăng của nợ ngắn hạn (33%). Cả 3 trị số này luôn lớn hơn 1 cho thấy khả năng thanh toán của công ty ở mức độ cao. Công ty nên duy trì mức khả năng thanh toán ngắn hạn luôn ở mức cao này. Tuy nhiên trong quý 2 năm 2023, khả năng thanh toán của công ty có dấu hiệu đi xuống bởi sự giảm xuống nặng nề của current assets (43.77%) trong khi current liabilities chỉ có sự suy giảm nhẹ (12.6%), nếu chỉ tiêu này đi xuống sẽ ảnh hưởng không tốt đến hoạt động tài chính của công ty. Do vậy để năng cao khả năng nợ ngắn hạn, công ty nên có biện pháp huy động vốn nhằm đáp ứng nhu cầu thanh toán, góp phần ổn định tình hình tài chính.

Results (English) 1:

In 2019, the short-term debt solvency ratio was 1.16, meaning that every 1 VND of short-term debt is guaranteed by 1.16 VND of short-term assets. Although in 2020, both short-term assets and short-term debt decreased, the rate of decrease of short-term assets was almost equivalent to the rate of decrease of short-term debt, so the short-term ratio was 1.19, equivalent to 1.19. The growth rate of 2.5% compared to 2019. The increase in short-term assets is mainly due to the increase in cash and cash equivalents with an increase rate of 63% and a significant increase of 270% in Inventories. , both of which account for a large proportion of short-term assets. In 2021, the Solvency Ratio will decrease by 0.06 times, equivalent to a decrease rate of 5.04%, although short-term assets will increase and short-term debt will increase. That's because the growth rate of short-term assets (26.2%) is lower than the growth rate of short-term debt (33%). All three of these values ​​are always greater than 1, indicating a high level of solvency of the company. The company should maintain this high level of short-term liquidity. However, in the second quarter of 2023, the company's solvency shows signs of deterioration due to a heavy decrease in current assets (43.77%) while current liabilities only have a slight decrease (12.6%), if only A decrease in this target will negatively affect the company's financial performance. Therefore, to increase short-term debt capacity, the company should have measures to mobilize capital to meet payment needs, contributing to stabilizing the financial situation.

Results (English) 2:

In 2019, the solvency coefficient of short-term debt was 1.16, which means that every $1 of short-term debt is guaranteed by $1.16 of short-term assets.
Although both short-term assets and short-term debt decreased in 2020, the rate of decline in short-term assets is almost equivalent to the rate of decline in short-term debt. Therefore, the short-term settlement coefficient is 1.19, which is equivalent to a growth rate of 2.5% in 2019.
The growth of short-term assets is mainly attributed to the growth of currency and currency equivalents, with a growth rate of 63% and a significant increase of 270% in inventory, both of which account for a significant portion of short-term assets.
In 2021, despite an increase in short-term assets and debt, the solvency index decreased by 0.06 times, a decrease of 5.04%. This is because the short-term asset growth rate (26.2%) is lower than the short-term debt growth rate (33%).
These three numbers are always greater than 1, indicating that the company's solvency is high. The company should always maintain this high level of short-term solvency. Although n

Results (English) 3:

In 2019, the short-term solvency coefficient was 1. 16 means that every short-term debt is guaranteed by 1. 16 short-term assets.
Although both short-term assets and short-term debts will decline by 2020, the decline rate of short-term assets is almost the same as that of short-term debts, so the short-term repayment coefficient is 1. The speed corresponding to 19 has increased by 2. 5% more than in 2019.
The main reason for the increase in short-term assets is that the growth rate of currency and cash equivalents is 63%, while the inventory has increased by 270%, which account for a large proportion of short-term assets.
By 2021, the solvency coefficient will be reduced to zero. 06 times corresponds to 5 times the speed of decline. Despite the increase in short-term assets, short-term debt increased by 04%. This is because the growth rate of short-term assets (26.2%) is lower than that of short-term debt (33%).
These three figures are always greater than 1, indicating that the company's ability to pay is very high. The company should always maintain its short-term solvency at this high level. However, in the second quarter of 2023, due to the serious decline in current assets, the company's solvency showed signs of decline. 77%), while the liquidity decreased only slightly (12). 6%, if this indicator drops, it will have a negative impact on the company's financial operation. Therefore, in order to improve the short-term debt capacity, the company should take measures to raise funds to meet the payment demand and contribute to stabilizing the financial situation.