fldgia we.hSu yd f;dard .

ekSu
w¾cqk ú,andj
B.B.(Mgt) Acc Sp.,LICA

YdLd l<uKdlre$
l<uKdlre$ú
uKdlre$úOdhl wdfhdack WmfoaYl
lemsg,a g%iaÜ filshqßàia fm!oa. iud.u
wxl' 88
,xld nexl= f.dvke.s,a,"
uykqjr'

uQ,H jd¾
jd¾;d

ixia:d m%ldYh
 uQ,H jd¾
jd¾;d

uQ,H jd¾;d hkq fudkjdo@

uQ,H jd¾;d j, wka;¾.;hka ke;fyd;a
wvxÕ= f;dr;=re fudkjdo@

;SrK .ekSu i|yd tu f;dr;=re
mßyrkh lrkafka flfiao@
 jd¾
jd¾Isl jd¾
jd¾;djl idudkHfhka wvx.=
wvx.=
uQ,sl lreKq

iNdm;s;=udf.a jd¾;dj

wOHlaIljrekaf.a jd¾;dj

ú.Kk jd¾;dj

uQ,H jd¾;d ^ ,dN w,dN .sKqu"fYaI
m;%h"uqo,a m%jdy m%ldYh yd igyka&

miq.sh j¾I 5l uQ,H idrdxYh
 uQ,H jd¾
jd¾;d Ndú
Ndú;fha wruqKq
lsishï ld, mßÉfþohla ;=,§ iud.ula
uQ,Huh ls%hdldrlï" uQ,Huh ;;ajhka yd tu
ld,mßÉPfha§ iud.fï isÿjQ uQ,Huh .kqfokq
ms<sn| úia;rd;aul jd¾;djla uQ,H jd¾;d
uÕska ms<sôUq fõ'

uQ,Huh ls%hdldÍ;ajh - ,dN w,dN .sKqu

uQ,Huh ;;ajh - fYaIm;%h

uqo,ska isÿjQ .Kqfokq - uqo,a m%jdy m%ldYh

igyka
 ,dN w,dN .sKqu
úl=Kqï wdodhï$msßjegqu
1000
msßjeh
(200)
o< ,dNh
800
wfkl=;a wdodhï
100
mßmd,k úhoï
(50)
úl=Kqï yd fnodyeÍfï úhoï
(150)
wfkl=;a úhoï
(50)
nÿ yd fmd<S fmr ,dNh
650
fmd<sh
(100)
nÿ fmr ,dNh
550
noao
(125)
Y=oaO ,dNh
425
 fYaI m;%h

ia:djr j;alï
bvlvï yd hkaf;%damlrk 2,000
wdfhdack 300
cx.u j;alï
f;d. 200
Kh .e;sfhda 300
fláld,Sk wdfhdack 100
uqo,a yd nexl= fYaIh 100 700
uqM j;alï 3,000
m%d.aOk j;alï
fldgia m%d.aOkh
- idudkH fldgia 1,500
- 10] jrKSh fldgia 500
Khlr 300
È.=ld,S
ld,Sk j.lSï
nexl= yd wfkl=;a Kh 450
flá
fláld,Sk j.lSï
Kh ysñfhda 50
f.úh hq;= wfkl=;a úhoï 150
fláld,Sk Kh 50 250
m%d.aOkh yd j.lSï
3,000
 wkqmd;
d; úYaf,aIKh

o< ,dN wkqmd;slh
f;da,k wkqmd;slh

ls%hdldÍ ,dN wkqmd;slh
cx.u wkqmd;slh

Y=oAO ,dN wkqmd;slh
,dNdxY f.ùfï

whs;sldÍ;aj m%d.aOkhg wkqmd;slh
bmehqï wkqmd;slh
,dNdxY m%;sYh

uq¿ m%d.aOkhg bmehqï
fldgil bmehqu
wkqmd;slh

fmd<S wdjrK wkqmd;slh
 o< ,dN
,dN wkqmd;slh
Gross Profit Ratio - GPR

o< ,dNh
úl=Kqï

úl=Kqï j, m%;sY;hla f,i Wmhk ,o

o< ,dNh
 ls%hdldÍ
dldÍ ,dN wkqmd;slh
Gross Profit Margin

nÿ iy fmd<S j,g fmr ,dNh

úl=Kqï

wksjd¾hfhkau f.úh hq;= wdøhï nÿ iy Kh

fmd<S wvqlsÍug fmr bmhQ ,dNh úl=Kqï j,
m%;sY;hla f,i
 Y=oA
oO A ,dN wkqmd;slh
Net Profit Ratio - NPR

nÿ j,g miq ,dNh

úl=Kqï

úl=Kqï j, m%;sY;hla f,i iud.u bmhQ Y=oAO

,dNh
ysñldÍ
ldÍ;aj m%d.aOkhg bmehqï wkqmd;slh
Return on Equity - ROE

nÿ j,g miq ,dNh - jrKSh ,dNdxY

ysñldÍ;aj m%d.aOkh

idudkH fldgia ysñhkag whs;s ,dNh Tjqkaf.a

m%d.aOkfha m%;sY;hla f,i
 uq¿ m%d.aOkhg bmehqï wkqmd;slh
Return on Capital Employed - ROCE

nÿ j,g miq ,dNh + Kh fmd,S ,eîu

uq¿ os.= ld,Sk m%d.aOkh

fhojQ uq¿ m%d.aOkh ^whs;sldr;ajh iy Kh&

u; bmehQ m%;s,dNh
 fmd<S
fmd<S wdjrK wkqmd;slh
Interest Cover

nÿ iy fmd<S j,g fmr ,dNh

Kh fmd<S ^f.ùï&

Kh fmd<S f.ùï ioyd fhdod.; yels ,dNh

Kh fmd<S fuka ljr .=Khlao hkak
 f;da,k wkqmd;slh
Gearing Ratio

os.= ld,Sk Kh
uq¿ os.= ld,sk m%d.aOkh

uq¿ m%d.aOkfha m%;sY;hla f,i iud.fï os.=

ld,Sk Kh m%udKh
 cx.u wkqmd;slh
Current Ratio

cx.u j;alï
cx.u j.lSï

flá ld,Sk j;alï cx.u j.lSï fuka ljr

.=Khlao hkak

iud.fï ldrl m%d.aOkh ms<sn| ks¾Kdhlhls
 ,dNdxY f.ùï
f.ùï wkqmd;slh
Dividend Payment Ratio

uq¿ idudkH ,dNdxY

nÿ j,g miq ,dNh - jrKSh ,dNdxY

fldgia ysñhkag whs;s ,dNfhka ,dNdxY

jYfhka f.jk m%;sY;h
 ,dNdxY m%;sY;h
Dividend yield

fldgil ,dNdxYh
fldgil kdñl w.h

fldgil kdñl w.fha m%;sY;hla f,i

fldgil ,dNdxYh
 fldgil bmehqu
Earnings per Share

nÿ j,g miq ,dNh - jrKSh ,dNdxY

ksl=;a l, idudkH fldgia ixLHdj

idudkH fldgila ioyd Wmhk ,o uq¿ uqo,

 ñ, bmehqï wkqmd;h
Price Earning Ratio

fj<ofmd< ñ,
fldgil bmehqu

m%dfhda.sl jYfhka Ndú;d jk jvd;au

m%p,s; we.hSfï l%uhhs'

by< ,dN wfmalaIdjka we;s iud.ï j,
by< ñ, bmehqï wkqmd;hla we;' wvq ,dN
j¾Okhla we;s iud.ï j, my< ñ, bmehqï
wkqmd;hla we;'
 fmd;a w.h
Book Value

uq¿ j;alï - uq¿ j.lSï

ksl=;a l< idudkH fldgia ixLHdj
ixia:d m%ldYh
Prospectus
 ixia:d m%ldYh Prospectus
iud.ula msysgqjd we;s nj;a tys fldgia ñ,§
.kakd f,i b,a,d isáñka m%j¾:lhka úiska
m,lrKq ,nk m%ldYhls'

iud.fï wruqKq

l%shd;aul lsÍug fhdað; n,;,

m%j¾;lhska

whÿïm;a tjk wdldrh

jHdmdrfha b;sydih ms<sn| úia;rhla

iud.fï .sKqï jd¾;d

fldgil ksl=;= jákdlu

fldgia ksl=;=j wdrïN jk Èkh iy fldgia m%udKh
 uQ,sl ksl=;=jls
jlska fldgia ñ,§ .ekSfï §

iud.fï ia:djr;ajh

fldgila i|yd jQ fmd;a w.h ^Y=oaO j;alï
jákdlu& yd fldgil ksl=;= w.h'

fldgia ksl=;=fjka ,nk m%d.aOkh Ndú;djk
wkaou yd bka iud.ug ,eìh yels m%Ó,dN
m%udKh
 uQ,sl ksl=;=j i|yd b,a¨ï lsÍfï §

b,a¨ï ld, iSudj

b,a¨ï lrkd fldgia ixLHdj

uqo,a f.ùfï l%ufõohka

nyq mqoa., b,a¨ï m;%

fldgia wê b,a¨ula we;s jQ úg fldgia

,efnkakd jQ l%ufõoh
ia;+;shs