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基于案例研究,我们可以了解巴蒂尔长期购买大型爵士& Jive俱乐部的相关资料，它叫做“跳吉特巴舞”。巴蒂尔想升级俱乐部来提高业务的盈利能力,如重新油漆,购买新夹具和配件和其他更多。但是这将花费他600000美元左右。他想从菲茨罗伊申请贷款银行来升级他的俱乐部。跳吉特巴舞Pty有限公司的财务报表提供者为菲茨罗伊银行,银行将决定是否可以根据财务报表来批准贷款。我在这里将分成三个部分从而来表现公司的盈利能力,流动性和金融稳定分析公司的业绩,决定贷款申请。

首先,总资产回报率是为了测量获得的速度，并通过正常的业务活动和管理来达到的比率。它是由税前利润和融资成本除以平均总资产(Hoggett。J,爱德华。L,Medlin。J &耕作。pg 1076米、2009)。我们可以知道2009年这一数字是48.9%。如果比较2008年23.5%它是有所增加的。

Based on the case study, we can know that Shane Long purchase a large Jazz & Jive club called “Jitterbug”. Shane would like to upgrade the club to improve the profitability of his business such as repaint the building, buy new fixture and fitting and other more. However this will cost him around $ 600,000. He would like to apply loan from Fitzroy bank to upgrade his club. He provided the financial statement of Jitterbug Pty Ltd to Fitzroy bank so that bank will decide whether can approve the loan based on the financial statement given. I will separate into three part performance of the company which is profitability, liquidity and financial stability to analysis the performance of the company and decide the loan application.

First of all, Return on total assets is an attempt to measure the rate of earned by management through normal business activities and is determined by dividing profit before tax and finance cost by average total assets for the year (Hoggett. J, Edward. L, Medlin. J & Tilling. M, 2009, pg 1076). We can know that the figure of year 2009 is 48.9%. It is increase if compare to year 2008 which is 23.5%. As we can see that the operating profit before tax of the year 2008 is low as $149,000, it is affect the return of total asset and result will come out as a small amount. However, there are slightly increase from year 2008 to year 2009 which is 48.9% to 49.4%. It is a good significant to Jitterbug Pty Ltd because they are generating more profit with a small amount of assets.

Secondly, return on shareholders' equity is one of the important factors that can affect company's profit because the main goal of the company is “Maximize shareholder wealth”. It is measure the return earned by management on the funds contributed by the ordinary shareholders (Hoggett. J, Edward. L, Medlin. J & Tilling. M, 2009, pg 1076). Because of the entity's use of gearing or leverage, the return to the ordinary shareholders may be more or less than the return of total assets. As we can see that the return of shareholders' equity is 19%, 41.9% and 44.3% in the year 2008, 2009 and 2010 respectively. It show that there are increasing in every year which means that the club is earning profit every year. It is good for Shane. Other than that, return of shareholders' equity is less than the return on total assets, is means that it is leverage.

Last but not least, EPS (Earning per Share) serves as an indicator of company's profitability. Earnings per share are generally considered to be the single mostimportant variable in determining a share's price.It is also a major component used to calculate the price-to-earnings valuation ratio.As the ratio report shown, the weighted average number of shares of the company from 2008 to 2010 are 19.0%, 41.9%, and 44.3%. It is an excellent growth rate for the company th本论文由英语论文网提供整理，提供论文代写，英语论文代写，代写论文，代写英语论文，代写留学生论文，代写英文论文，留学生论文代写相关核心关键词搜索。