Finans
finansal oran
İngilizce: financial ratio
Türkçe Tanım
Bir isletmenin performansini, likiditesini, kaldIracini ve verimliligini degerlendirmek icin iki veya daha fazla finansal degisken arasindaki iliskiyi ifade eden, finansal tablo verilerinden turetilen kantitatif olcumdur. Cari oran, borc/ozsermaye orani, ozsermaye karliligi ve borc servis karsilama orani yaygin oranlar arasindadir. Finansal oranlar sektorel kiyaslama ve raporlama donemleri arasinda egilim takibini mumkun kilar.
English Definition
A quantitative measure derived from financial statement data that expresses the relationship between two or more financial variables, used to evaluate an entity's performance, liquidity, leverage, and efficiency. Common ratios include the current ratio, debt-to-equity ratio, return on equity, and debt service coverage ratio. Financial ratios enable benchmarking against industry peers and tracking trends across reporting periods.