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\u0645\u0627 \u064a\u0645\u0643\u0651\u0646\u0643 \u0645\u0646 \u0627\u0644\u0646\u0638\u0631 \u062e\u0644\u0641 \u0627\u0644\u0633\u062a\u0627\u0631 \u0627\u0644\u062a\u0633\u0648\u064a\u0642\u064a \u0648\u0631\u0624\u064a\u0629 \u0627\u0644\u0645\u062d\u0631\u0643 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a \u0627\u0644\u062d\u0642\u064a\u0642\u064a \u0644\u0644\u0634\u0631\u0643\u0629.<\/p>\n<blockquote>\n<p><strong>\u0646\u0635\u064a\u062d\u0629 \u062e\u0628\u064a\u0631:<\/strong> \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u0627 \u062a\u0631\u0648\u064a \u0627\u0644\u0642\u0635\u0629 \u0627\u0644\u0643\u0627\u0645\u0644\u0629 \u0628\u0645\u0641\u0631\u062f\u0647\u0627. \u0627\u0644\u0623\u0631\u0642\u0627\u0645 \u0647\u064a &#8220;\u0645\u0627\u0630\u0627&#8221; \u062d\u062f\u062b\u060c \u0648\u0644\u0643\u0646 \u062a\u0642\u0631\u064a\u0631 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u0631\u0641\u0642 (Management Discussion and Analysis &#8211; MD&#038;A) \u064a\u0648\u0636\u062d &#8220;\u0644\u0645\u0627\u0630\u0627&#8221; \u062d\u062f\u062b \u0630\u0644\u0643. \u0627\u0642\u0631\u0623 \u062f\u0627\u0626\u0645\u0627\u064b \u0647\u0630\u0627 \u0627\u0644\u0642\u0633\u0645 \u0644\u0641\u0647\u0645 \u0627\u0644\u0633\u064a\u0627\u0642 \u0648\u0631\u0627\u0621 \u0627\u0644\u0623\u0631\u0642\u0627\u0645\u060c \u0631\u0624\u064a\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0644\u0644\u0645\u0633\u062a\u0642\u0628\u0644\u060c \u0648\u0627\u0644\u062a\u062d\u062f\u064a\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0648\u0627\u062c\u0647\u0647\u0627 \u0627\u0644\u0634\u0631\u0643\u0629. \u0647\u0630\u0627 \u064a\u0636\u064a\u0641 \u0637\u0628\u0642\u0629 \u0646\u0648\u0639\u064a\u0629 \u062d\u064a\u0648\u064a\u0629 \u0644\u062a\u062d\u0644\u064a\u0644\u0643 \u0627\u0644\u0643\u0645\u064a.<\/p>\n<\/blockquote>\n<h2>\u0627\u0644\u0645\u0643\u0648\u0646\u0627\u062a \u0627\u0644\u0623\u0633\u0627\u0633\u064a\u0629 \u0627\u0644\u062b\u0644\u0627\u062b\u0629: \u0641\u0647\u0645 \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0631\u0626\u064a\u0633\u064a\u0629<\/h2>\n<p>\u064a\u062a\u0643\u0648\u0646 \u0623\u064a \u062a\u0642\u0631\u064a\u0631 \u0645\u0627\u0644\u064a \u0633\u0646\u0648\u064a \u0634\u0627\u0645\u0644 \u0645\u0646 \u062b\u0644\u0627\u062b \u0642\u0648\u0627\u0626\u0645 \u0631\u0626\u064a\u0633\u064a\u0629\u060c \u0643\u0644 \u0648\u0627\u062d\u062f\u0629 \u0645\u0646\u0647\u0627 \u062a\u0642\u062f\u0645 \u0632\u0627\u0648\u064a\u0629 \u0645\u062e\u062a\u0644\u0641\u0629 \u0644\u0644\u0646\u0638\u0631 \u0625\u0644\u0649 \u0623\u062f\u0627\u0621 \u0627\u0644\u0634\u0631\u0643\u0629 \u0648\u0635\u062d\u062a\u0647\u0627 \u0627\u0644\u0645\u0627\u0644\u064a\u0629. \u0641\u0647\u0645 \u062f\u0648\u0631 \u0643\u0644 \u0642\u0627\u0626\u0645\u0629 \u0648\u0643\u064a\u0641\u064a\u0629 \u062a\u0643\u0627\u0645\u0644\u0647\u0627 \u0645\u0639 \u0627\u0644\u0623\u062e\u0631\u0649 \u0647\u0648 \u062d\u062c\u0631 \u0627\u0644\u0632\u0627\u0648\u064a\u0629 \u0641\u064a \u0627\u0644\u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0645\u0627\u0644\u064a \u0627\u0644\u0641\u0639\u0627\u0644. \u0647\u0630\u0647 \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0647\u064a: \u0642\u0627\u0626\u0645\u0629 \u0627\u0644\u062f\u062e\u0644\u060c \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629\u060c \u0648\u0642\u0627\u0626\u0645\u0629 \u0627\u0644\u062a\u062f\u0641\u0642\u0627\u062a \u0627\u0644\u0646\u0642\u062f\u064a\u0629.<\/p>\n<h3>1. \u0642\u0627\u0626\u0645\u0629 \u0627\u0644\u062f\u062e\u0644 (The Income Statement): \u0642\u0635\u0629 \u0627\u0644\u0631\u0628\u062d \u0648\u0627\u0644\u062e\u0633\u0627\u0631\u0629<\/h3>\n<p>\u062a\u064f\u0639\u0631\u0641 \u0623\u064a\u0636\u0627\u064b \u0628\u0640 &#8220;\u0642\u0627\u0626\u0645\u0629 \u0627\u0644\u0631\u0628\u062d \u0648\u0627\u0644\u062e\u0633\u0627\u0631\u0629&#8221; (Profit and Loss &#8211; P&#038;L). \u0647\u0630\u0647 \u0627\u0644\u0642\u0627\u0626\u0645\u0629 \u0647\u064a \u0628\u0645\u062b\u0627\u0628\u0629 \u0641\u064a\u0644\u0645 \u0642\u0635\u064a\u0631 \u064a\u0648\u062b\u0642 \u0623\u062f\u0627\u0621 \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0645\u0627\u0644\u064a \u062e\u0644\u0627\u0644 \u0641\u062a\u0631\u0629 \u0632\u0645\u0646\u064a\u0629 \u0645\u062d\u062f\u062f\u0629 (\u0631\u0628\u0639 \u0633\u0646\u0629 \u0623\u0648 \u0633\u0646\u0629 \u0643\u0627\u0645\u0644\u0629). \u0647\u062f\u0641\u0647\u0627 \u0627\u0644\u0623\u0633\u0627\u0633\u064a \u0647\u0648 \u0627\u0644\u0625\u062c\u0627\u0628\u0629 \u0639\u0644\u0649 \u0633\u0624\u0627\u0644 \u0628\u0633\u064a\u0637: \u0647\u0644 \u062d\u0642\u0642\u062a \u0627\u0644\u0634\u0631\u0643\u0629 \u0631\u0628\u062d\u0627\u064b \u0623\u0645 \u062e\u0633\u0627\u0631\u0629 \u062e\u0644\u0627\u0644 \u0647\u0630\u0647 \u0627\u0644\u0641\u062a\u0631\u0629\u061f<\/p>\n<p>\u062a\u0628\u062f\u0623 \u0627\u0644\u0642\u0635\u0629 \u062f\u0627\u0626\u0645\u0627\u064b \u0645\u0646 \u0627\u0644\u0623\u0639\u0644\u0649 \u0628\u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0648\u062a\u0646\u062a\u0647\u064a \u0641\u064a \u0627\u0644\u0623\u0633\u0641\u0644 \u0628\u0627\u0644\u0631\u0628\u062d \u0627\u0644\u0635\u0627\u0641\u064a. \u0625\u0644\u064a\u0643 \u062a\u0641\u0635\u064a\u0644 \u0644\u0623\u0647\u0645 \u0628\u0646\u0648\u062f\u0647\u0627:<\/p>\n<ul>\n<li><strong>\u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a (Revenue\/Sales):<\/strong> \u0647\u0630\u0627 \u0647\u0648 \u0625\u062c\u0645\u0627\u0644\u064a \u0627\u0644\u0645\u0628\u0627\u0644\u063a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u062a\u064a \u062c\u0646\u062a\u0647\u0627 \u0627\u0644\u0634\u0631\u0643\u0629 \u0645\u0646 \u0628\u064a\u0639 \u0645\u0646\u062a\u062c\u0627\u062a\u0647\u0627 \u0623\u0648 \u062a\u0642\u062f\u064a\u0645 \u062e\u062f\u0645\u0627\u062a\u0647\u0627. \u0625\u0646\u0647 \u062e\u0637 \u0627\u0644\u0628\u062f\u0627\u064a\u0629 \u0627\u0644\u0630\u064a \u064a\u0648\u0636\u062d \u062d\u062c\u0645 \u0627\u0644\u0646\u0634\u0627\u0637 \u0627\u0644\u062a\u062c\u0627\u0631\u064a.<\/li>\n<li><strong>\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0628\u0636\u0627\u0639\u0629 \u0627\u0644\u0645\u0628\u0627\u0639\u0629 (Cost of Goods Sold &#8211; COGS):<\/strong> \u062a\u0634\u0645\u0644 \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0645\u0628\u0627\u0634\u0631\u0629 \u0644\u0625\u0646\u062a\u0627\u062c \u0627\u0644\u0633\u0644\u0639 \u0623\u0648 \u0627\u0644\u062e\u062f\u0645\u0627\u062a\u060c \u0645\u062b\u0644 \u0627\u0644\u0645\u0648\u0627\u062f \u0627\u0644\u062e\u0627\u0645 \u0648\u0623\u062c\u0648\u0631 \u0639\u0645\u0627\u0644 \u0627\u0644\u0625\u0646\u062a\u0627\u062c.<\/li>\n<li><strong>\u0625\u062c\u0645\u0627\u0644\u064a \u0627\u0644\u0631\u0628\u062d (Gross Profit):<\/strong> \u064a\u064f\u062d\u0633\u0628 \u0628\u0637\u0631\u062d COGS \u0645\u0646 \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a. \u0647\u0630\u0627 \u0627\u0644\u0631\u0642\u0645 \u064a\u0648\u0636\u062d \u0645\u062f\u0649 \u0643\u0641\u0627\u0621\u0629 \u0627\u0644\u0634\u0631\u0643\u0629 \u0641\u064a \u0625\u0646\u062a\u0627\u062c \u0645\u0646\u062a\u062c\u0647\u0627 \u0648\u062a\u062d\u0642\u064a\u0642 \u0631\u0628\u062d \u0645\u0646\u0647 \u0642\u0628\u0644 \u0627\u062d\u062a\u0633\u0627\u0628 \u0627\u0644\u0645\u0635\u0627\u0631\u064a\u0641 \u0627\u0644\u0623\u062e\u0631\u0649.<\/li>\n<li><strong>\u0645\u0635\u0627\u0631\u064a\u0641 \u0627\u0644\u062a\u0634\u063a\u064a\u0644 (Operating Expenses):<\/strong> \u0647\u064a \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u063a\u064a\u0631 \u0627\u0644\u0645\u0628\u0627\u0634\u0631\u0629 \u0627\u0644\u0644\u0627\u0632\u0645\u0629 \u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0634\u0631\u0643\u0629\u060c \u0645\u062b\u0644 \u0645\u0635\u0627\u0631\u064a\u0641 \u0627\u0644\u062a\u0633\u0648\u064a\u0642 \u0648\u0627\u0644\u0628\u064a\u0639\u060c \u0627\u0644\u0631\u0648\u0627\u062a\u0628 \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629\u060c \u0648\u0627\u0644\u0625\u064a\u062c\u0627\u0631\u0627\u062a. \u0641\u0647\u0645 \u0647\u0630\u0647 \u0627\u0644\u0645\u0635\u0627\u0631\u064a\u0641 \u0645\u0647\u0645 \u0644\u062a\u0642\u064a\u064a\u0645 \u0643\u0641\u0627\u0621\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629.<\/li>\n<li><strong>\u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a (Operating Income):<\/strong> \u064a\u064f\u0639\u0631\u0641 \u0623\u064a\u0636\u0627\u064b \u0628\u0627\u0644\u0631\u0628\u062d \u0642\u0628\u0644 \u0627\u0644\u0641\u0648\u0627\u0626\u062f \u0648\u0627\u0644\u0636\u0631\u0627\u0626\u0628 (EBIT). \u064a\u064f\u062d\u0633\u0628 \u0628\u0637\u0631\u062d \u0645\u0635\u0627\u0631\u064a\u0641 \u0627\u0644\u062a\u0634\u063a\u064a\u0644 \u0645\u0646 \u0625\u062c\u0645\u0627\u0644\u064a \u0627\u0644\u0631\u0628\u062d\u060c \u0648\u064a\u0639\u0643\u0633 \u0631\u0628\u062d\u064a\u0629 \u0627\u0644\u0646\u0634\u0627\u0637 \u0627\u0644\u0623\u0633\u0627\u0633\u064a \u0644\u0644\u0634\u0631\u0643\u0629.<\/li>\n<li><strong>\u0635\u0627\u0641\u064a \u0627\u0644\u062f\u062e\u0644 (Net Income):<\/strong> \u0647\u0630\u0627 \u0647\u0648 &#8220;\u0627\u0644\u0633\u0637\u0631 \u0627\u0644\u0623\u062e\u064a\u0631&#8221; (The Bottom Line). \u0647\u0648 \u0627\u0644\u0631\u0628\u062d \u0627\u0644\u0645\u062a\u0628\u0642\u064a \u0628\u0639\u062f \u0637\u0631\u062d \u062c\u0645\u064a\u0639 \u0627\u0644\u0645\u0635\u0627\u0631\u064a\u0641\u060c \u0628\u0645\u0627 \u0641\u064a \u0630\u0644\u0643 \u0627\u0644\u0641\u0648\u0627\u0626\u062f \u0648\u0627\u0644\u0636\u0631\u0627\u0626\u0628. \u0647\u0630\u0627 \u0647\u0648 \u0627\u0644\u0631\u0642\u0645 \u0627\u0644\u0630\u064a \u064a\u0648\u0632\u0639 \u0643\u0623\u0631\u0628\u0627\u062d \u0639\u0644\u0649 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u064a\u0646 \u0623\u0648 \u064a\u064f\u0639\u0627\u062f \u0627\u0633\u062a\u062b\u0645\u0627\u0631\u0647 \u0641\u064a \u0627\u0644\u0634\u0631\u0643\u0629.<\/li>\n<\/ul>\n<p>\u0643\u0645\u0633\u062a\u062b\u0645\u0631\u060c \u064a\u062c\u0628 \u0623\u0646 \u062a\u0646\u0638\u0631 \u0625\u0644\u0649 \u0627\u0644\u0627\u062a\u062c\u0627\u0647\u0627\u062a (Trends) \u0641\u064a \u0642\u0627\u0626\u0645\u0629 \u0627\u0644\u062f\u062e\u0644 \u0639\u0644\u0649 \u0645\u062f\u0627\u0631 \u0639\u062f\u0629 \u0633\u0646\u0648\u0627\u062a. \u0647\u0644 \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u062a\u0646\u0645\u0648 \u0628\u0634\u0643\u0644 \u0645\u0633\u062a\u0645\u0631\u061f \u0647\u0644 \u0647\u0648\u0627\u0645\u0634 \u0627\u0644\u0631\u0628\u062d \u062a\u062a\u062d\u0633\u0646 \u0623\u0645 \u062a\u062a\u0622\u0643\u0644\u061f \u0627\u0644\u0625\u062c\u0627\u0628\u0627\u062a \u0639\u0644\u0649 \u0647\u0630\u0647 \u0627\u0644\u0623\u0633\u0626\u0644\u0629 \u062a\u0643\u0634\u0641 \u0627\u0644\u0643\u062b\u064a\u0631 \u0639\u0646 \u0627\u0644\u0642\u062f\u0631\u0629 \u0627\u0644\u062a\u0646\u0627\u0641\u0633\u064a\u0629 \u0644\u0644\u0634\u0631\u0643\u0629 \u0648\u0627\u0633\u062a\u062f\u0627\u0645\u0629 \u0646\u0645\u0648\u0630\u062c \u0639\u0645\u0644\u0647\u0627.<\/p>\n<h3>2. \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629 (The Balance Sheet): \u0644\u0642\u0637\u0629 \u0641\u0648\u062a\u0648\u063a\u0631\u0627\u0641\u064a\u0629 \u0644\u0644\u0648\u0636\u0639 \u0627\u0644\u0645\u0627\u0644\u064a<\/h3>\n<p>\u0639\u0644\u0649 \u0639\u0643\u0633 \u0642\u0627\u0626\u0645\u0629 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u062a\u064a \u062a\u0642\u064a\u0633 \u0627\u0644\u0623\u062f\u0627\u0621 \u0639\u0644\u0649 \u0645\u062f\u0649 \u0641\u062a\u0631\u0629\u060c \u0641\u0625\u0646 \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629 \u0647\u064a \u0644\u0642\u0637\u0629 \u0641\u0648\u062a\u0648\u063a\u0631\u0627\u0641\u064a\u0629 \u062a\u0638\u0647\u0631 \u0627\u0644\u0648\u0636\u0639 \u0627\u0644\u0645\u0627\u0644\u064a \u0644\u0644\u0634\u0631\u0643\u0629 \u0641\u064a \u064a\u0648\u0645 \u0645\u062d\u062f\u062f. \u0627\u0633\u0645\u0647\u0627 \u0645\u0633\u062a\u0645\u062f \u0645\u0646 \u0627\u0644\u0645\u0639\u0627\u062f\u0644\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u0623\u0633\u0627\u0633\u064a\u0629 \u0627\u0644\u062a\u064a \u064a\u062c\u0628 \u0623\u0646 \u062a\u0643\u0648\u0646 \u0645\u062a\u0648\u0627\u0632\u0646\u0629 \u062f\u0627\u0626\u0645\u0627\u064b:<\/p>\n<p><strong>\u0627\u0644\u0623\u0635\u0648\u0644 (Assets) = \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a (Liabilities) + \u062d\u0642\u0648\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 (Shareholders&#8217; Equity)<\/strong><\/p>\n<p>\u0647\u0630\u0647 \u0627\u0644\u0645\u0639\u0627\u062f\u0644\u0629 \u062a\u0639\u0646\u064a \u0623\u0646 \u0643\u0644 \u0645\u0627 \u062a\u0645\u0644\u0643\u0647 \u0627\u0644\u0634\u0631\u0643\u0629 (\u0627\u0644\u0623\u0635\u0648\u0644) \u062a\u0645 \u062a\u0645\u0648\u064a\u0644\u0647 \u0625\u0645\u0627 \u0639\u0646 \u0637\u0631\u064a\u0642 \u0627\u0644\u062f\u064a\u0648\u0646 (\u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a) \u0623\u0648 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0623\u0645\u0648\u0627\u0644 \u0627\u0644\u0645\u0627\u0644\u0643\u064a\u0646 \u0648\u0627\u0644\u0645\u0633\u062a\u062b\u0645\u0631\u064a\u0646 (\u062d\u0642\u0648\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629).<\/p>\n<h4>\u0645\u0643\u0648\u0646\u0627\u062a \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629:<\/h4>\n<ul>\n<li><strong>\u0627\u0644\u0623\u0635\u0648\u0644 (Assets):<\/strong> \u0647\u064a \u0627\u0644\u0645\u0648\u0627\u0631\u062f \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u0645\u0644\u0643\u0647\u0627 \u0627\u0644\u0634\u0631\u0643\u0629 \u0648\u064a\u062a\u0648\u0642\u0639 \u0623\u0646 \u062a\u0648\u0641\u0631 \u0642\u064a\u0645\u0629 \u0645\u0633\u062a\u0642\u0628\u0644\u064a\u0629. \u062a\u0646\u0642\u0633\u0645 \u0625\u0644\u0649:\n<ul>\n<li><strong>\u0627\u0644\u0623\u0635\u0648\u0644 \u0627\u0644\u0645\u062a\u062f\u0627\u0648\u0644\u0629 (Current Assets):<\/strong> \u064a\u0645\u0643\u0646 \u062a\u062d\u0648\u064a\u0644\u0647\u0627 \u0625\u0644\u0649 \u0646\u0642\u062f \u062e\u0644\u0627\u0644 \u0639\u0627\u0645 \u0648\u0627\u062d\u062f\u060c \u0645\u062b\u0644 \u0627\u0644\u0646\u0642\u062f \u0648\u0645\u0627 \u064a\u0639\u0627\u062f\u0644\u0647\u060c \u0627\u0644\u0645\u062e\u0632\u0648\u0646\u060c \u0648\u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0645\u062f\u064a\u0646\u0629 (\u0623\u0645\u0648\u0627\u0644 \u0645\u0633\u062a\u062d\u0642\u0629 \u0645\u0646 \u0627\u0644\u0639\u0645\u0644\u0627\u0621).<\/li>\n<li><strong>\u0627\u0644\u0623\u0635\u0648\u0644 \u063a\u064a\u0631 \u0627\u0644\u0645\u062a\u062f\u0627\u0648\u0644\u0629 (Non-Current Assets):<\/strong> \u0623\u0635\u0648\u0644 \u0637\u0648\u064a\u0644\u0629 \u0627\u0644\u0623\u062c\u0644 \u0644\u0627 \u064a\u062a\u0648\u0642\u0639 \u062a\u062d\u0648\u064a\u0644\u0647\u0627 \u0625\u0644\u0649 \u0646\u0642\u062f \u0628\u0633\u0647\u0648\u0644\u0629\u060c \u0645\u062b\u0644 \u0627\u0644\u0645\u0645\u062a\u0644\u0643\u0627\u062a \u0648\u0627\u0644\u0645\u0635\u0627\u0646\u0639 \u0648\u0627\u0644\u0645\u0639\u062f\u0627\u062a (PP&#038;E)\u060c \u0648\u0627\u0644\u0639\u0644\u0627\u0645\u0627\u062a \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 (\u0627\u0644\u0623\u0635\u0648\u0644 \u063a\u064a\u0631 \u0627\u0644\u0645\u0644\u0645\u0648\u0633\u0629).<\/li>\n<\/ul>\n<\/li>\n<li><strong>\u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a (Liabilities):<\/strong> \u0647\u064a \u0627\u0644\u062f\u064a\u0648\u0646 \u0648\u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u0633\u062a\u062d\u0642\u0629 \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0629 \u0644\u062c\u0647\u0627\u062a \u062e\u0627\u0631\u062c\u064a\u0629. \u062a\u0646\u0642\u0633\u0645 \u0625\u0644\u0649:\n<ul>\n<li><strong>\u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u0627\u0644\u0645\u062a\u062f\u0627\u0648\u0644\u0629 (Current Liabilities):<\/strong> \u062f\u064a\u0648\u0646 \u064a\u062c\u0628 \u0633\u062f\u0627\u062f\u0647\u0627 \u062e\u0644\u0627\u0644 \u0639\u0627\u0645 \u0648\u0627\u062d\u062f\u060c \u0645\u062b\u0644 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u062f\u0627\u0626\u0646\u0629 (\u0623\u0645\u0648\u0627\u0644 \u0645\u0633\u062a\u062d\u0642\u0629 \u0644\u0644\u0645\u0648\u0631\u062f\u064a\u0646) \u0648\u0627\u0644\u0642\u0631\u0648\u0636 \u0642\u0635\u064a\u0631\u0629 \u0627\u0644\u0623\u062c\u0644.<\/li>\n<li><strong>\u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u063a\u064a\u0631 \u0627\u0644\u0645\u062a\u062f\u0627\u0648\u0644\u0629 (Non-Current Liabilities):<\/strong> \u062f\u064a\u0648\u0646 \u0637\u0648\u064a\u0644\u0629 \u0627\u0644\u0623\u062c\u0644 \u062a\u0633\u062a\u062d\u0642 \u0628\u0639\u062f \u0623\u0643\u062b\u0631 \u0645\u0646 \u0639\u0627\u0645\u060c \u0645\u062b\u0644 \u0627\u0644\u0633\u0646\u062f\u0627\u062a \u0648\u0627\u0644\u0642\u0631\u0648\u0636 \u0637\u0648\u064a\u0644\u0629 \u0627\u0644\u0623\u062c\u0644.<\/li>\n<\/ul>\n<\/li>\n<li><strong>\u062d\u0642\u0648\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 (Shareholders&#8217; Equity):<\/strong> \u062a\u0645\u062b\u0644 \u0635\u0627\u0641\u064a \u0642\u064a\u0645\u0629 \u0627\u0644\u0634\u0631\u0643\u0629\u060c \u0623\u0648 \u0645\u0627 \u0633\u064a\u062a\u0628\u0642\u0649 \u0644\u0644\u0645\u0633\u0627\u0647\u0645\u064a\u0646 \u0628\u0639\u062f \u0633\u062f\u0627\u062f \u062c\u0645\u064a\u0639 \u0627\u0644\u062f\u064a\u0648\u0646 \u0645\u0646 \u0627\u0644\u0623\u0635\u0648\u0644. \u062a\u0634\u0645\u0644 \u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644 \u0627\u0644\u0645\u062f\u0641\u0648\u0639 \u0645\u0646 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u064a\u0646 \u0648\u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0645\u062d\u062a\u062c\u0632\u0629 (Retained Earnings)\u060c \u0648\u0647\u064a \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u062a\u064a \u0623\u0639\u064a\u062f \u0627\u0633\u062a\u062b\u0645\u0627\u0631\u0647\u0627 \u0641\u064a \u0627\u0644\u0634\u0631\u0643\u0629 \u0648\u0644\u0645 \u062a\u0648\u0632\u0639 \u0639\u0644\u0649 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u064a\u0646.<\/li>\n<\/ul>\n<p>\u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629 \u062a\u0633\u0627\u0639\u062f\u0643 \u0639\u0644\u0649 \u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0627\u0633\u062a\u0642\u0631\u0627\u0631 \u0627\u0644\u0645\u0627\u0644\u064a \u0644\u0644\u0634\u0631\u0643\u0629. \u0647\u0644 \u0644\u062f\u064a\u0647\u0627 \u0633\u064a\u0648\u0644\u0629 \u0643\u0627\u0641\u064a\u0629 \u0644\u062a\u063a\u0637\u064a\u0629 \u062f\u064a\u0648\u0646\u0647\u0627 \u0642\u0635\u064a\u0631\u0629 \u0627\u0644\u0623\u062c\u0644\u061f \u0645\u0627 \u0647\u0648 \u062d\u062c\u0645 \u0627\u0639\u062a\u0645\u0627\u062f\u0647\u0627 \u0639\u0644\u0649 \u0627\u0644\u062f\u064a\u0648\u0646 \u0645\u0642\u0627\u0631\u0646\u0629 \u0628\u062d\u0642\u0648\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629\u061f \u0641\u0647\u0645 \u0647\u064a\u0643\u0644 \u0631\u0623\u0633 \u0645\u0627\u0644 \u0627\u0644\u0634\u0631\u0643\u0629 \u0623\u0645\u0631 \u0628\u0627\u0644\u063a \u0627\u0644\u0623\u0647\u0645\u064a\u0629 \u0644\u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0645\u062e\u0627\u0637\u0631.<\/p>\n<h3>3. \u0642\u0627\u0626\u0645\u0629 \u0627\u0644\u062a\u062f\u0641\u0642\u0627\u062a \u0627\u0644\u0646\u0642\u062f\u064a\u0629 (The Cash Flow Statement): \u062a\u062a\u0628\u0639 \u062d\u0631\u0643\u0629 \u0627\u0644\u0646\u0642\u062f<\/h3>\n<p>\u062a\u0639\u062a\u0628\u0631 \u0647\u0630\u0647 \u0627\u0644\u0642\u0627\u0626\u0645\u0629 \u0627\u0644\u0623\u0642\u0644 \u0639\u0631\u0636\u0629 \u0644\u0644\u062a\u0644\u0627\u0639\u0628 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u060c \u0644\u0623\u0646\u0647\u0627 \u062a\u062a\u0639\u0627\u0645\u0644 \u0645\u0639 \u062d\u0642\u064a\u0642\u0629 \u0648\u0627\u062d\u062f\u0629: \u062d\u0631\u0643\u0629 \u0627\u0644\u0646\u0642\u062f \u062f\u0627\u062e\u0644 \u0648\u062e\u0627\u0631\u062c \u0627\u0644\u0634\u0631\u0643\u0629. \u0628\u064a\u0646\u0645\u0627 \u064a\u0645\u0643\u0646 \u0644\u0635\u0627\u0641\u064a \u0627\u0644\u062f\u062e\u0644 \u0641\u064a \u0642\u0627\u0626\u0645\u0629 \u0627\u0644\u062f\u062e\u0644 \u0623\u0646 \u064a\u062a\u0623\u062b\u0631 \u0628\u0633\u064a\u0627\u0633\u0627\u062a \u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0645\u062e\u062a\u0644\u0641\u0629 (\u0645\u062b\u0644 \u062a\u0648\u0642\u064a\u062a \u0627\u0644\u0627\u0639\u062a\u0631\u0627\u0641 \u0628\u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a)\u060c \u0641\u0625\u0646 \u0627\u0644\u0646\u0642\u062f \u0647\u0648 \u062d\u0642\u064a\u0642\u0629 \u0644\u0627 \u062a\u0642\u0628\u0644 \u0627\u0644\u062c\u062f\u0644. \u0644\u0647\u0630\u0627 \u0627\u0644\u0633\u0628\u0628\u060c \u064a\u0639\u062a\u0628\u0631\u0647\u0627 \u0627\u0644\u0639\u062f\u064a\u062f \u0645\u0646 \u0627\u0644\u0645\u062d\u0644\u0644\u064a\u0646 \u0627\u0644\u0645\u0627\u0644\u064a\u064a\u0646 \u0627\u0644\u0642\u0627\u0626\u0645\u0629 \u0627\u0644\u0623\u0643\u062b\u0631 \u0623\u0647\u0645\u064a\u0629.<\/p>\n<p>\u062a\u0642\u0633\u0645 \u0642\u0627\u0626\u0645\u0629 \u0627\u0644\u062a\u062f\u0641\u0642\u0627\u062a \u0627\u0644\u0646\u0642\u062f\u064a\u0629 \u0623\u0646\u0634\u0637\u0629 \u0627\u0644\u0634\u0631\u0643\u0629 \u0625\u0644\u0649 \u062b\u0644\u0627\u062b\u0629 \u0623\u0646\u0648\u0627\u0639 \u0631\u0626\u064a\u0633\u064a\u0629:<\/p>\n<ul>\n<li><strong>\u0627\u0644\u062a\u062f\u0641\u0642\u0627\u062a \u0627\u0644\u0646\u0642\u062f\u064a\u0629 \u0645\u0646 \u0627\u0644\u0623\u0646\u0634\u0637\u0629 \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a\u0629 (Cash Flow from Operating Activities &#8211; CFO):<\/strong> \u0647\u0630\u0627 \u0647\u0648 \u0623\u0647\u0645 \u0642\u0633\u0645. \u064a\u0648\u0636\u062d \u0627\u0644\u0646\u0642\u062f \u0627\u0644\u0646\u0627\u062a\u062c \u0639\u0646 \u0627\u0644\u0623\u0646\u0634\u0637\u0629 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0627\u0644\u0623\u0633\u0627\u0633\u064a\u0629 \u0644\u0644\u0634\u0631\u0643\u0629. \u064a\u062c\u0628 \u0623\u0646 \u064a\u0643\u0648\u0646 \u0647\u0630\u0627 \u0627\u0644\u0631\u0642\u0645 \u0625\u064a\u062c\u0627\u0628\u064a\u0627\u064b \u0648\u0642\u0648\u064a\u0627\u064b \u0641\u064a \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0635\u062d\u064a\u0629\u060c \u0644\u0623\u0646\u0647 \u064a\u0639\u0646\u064a \u0623\u0646 \u0639\u0645\u0644\u064a\u0627\u062a\u0647\u0627 \u0627\u0644\u0623\u0633\u0627\u0633\u064a\u0629 \u062a\u0648\u0644\u062f \u0646\u0642\u062f\u0627\u064b \u0643\u0627\u0641\u064a\u0627\u064b \u0644\u062a\u0645\u0648\u064a\u0644 \u0646\u0641\u0633\u0647\u0627.<\/li>\n<li><strong>\u0627\u0644\u062a\u062f\u0641\u0642\u0627\u062a \u0627\u0644\u0646\u0642\u062f\u064a\u0629 \u0645\u0646 \u0627\u0644\u0623\u0646\u0634\u0637\u0629 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631\u064a\u0629 (Cash Flow from Investing Activities &#8211; CFI):<\/strong> \u064a\u0648\u0636\u062d \u0627\u0644\u0646\u0642\u062f \u0627\u0644\u0645\u0633\u062a\u062e\u062f\u0645 \u0641\u064a \u0634\u0631\u0627\u0621 \u0623\u0648 \u0628\u064a\u0639 \u0627\u0644\u0623\u0635\u0648\u0644 \u0637\u0648\u064a\u0644\u0629 \u0627\u0644\u0623\u062c\u0644\u060c \u0645\u062b\u0644 \u0634\u0631\u0627\u0621 \u0645\u0639\u062f\u0627\u062a \u062c\u062f\u064a\u062f\u0629 \u0623\u0648 \u0628\u064a\u0639 \u0645\u0645\u062a\u0644\u0643\u0627\u062a. \u0627\u0644\u062a\u062f\u0641\u0642 \u0627\u0644\u0646\u0642\u062f\u064a \u0627\u0644\u0633\u0644\u0628\u064a \u0647\u0646\u0627 \u063a\u0627\u0644\u0628\u0627\u064b \u0645\u0627 \u064a\u0643\u0648\u0646 \u0639\u0644\u0627\u0645\u0629 \u062c\u064a\u062f\u0629\u060c \u062d\u064a\u062b \u064a\u0634\u064a\u0631 \u0625\u0644\u0649 \u0623\u0646 \u0627\u0644\u0634\u0631\u0643\u0629 \u062a\u0633\u062a\u062b\u0645\u0631 \u0641\u064a \u0646\u0645\u0648\u0647\u0627 \u0627\u0644\u0645\u0633\u062a\u0642\u0628\u0644\u064a (\u0627\u0644\u0646\u0641\u0642\u0627\u062a \u0627\u0644\u0631\u0623\u0633\u0645\u0627\u0644\u064a\u0629 &#8211; CapEx).<\/li>\n<li><strong>\u0627\u0644\u062a\u062f\u0641\u0642\u0627\u062a \u0627\u0644\u0646\u0642\u062f\u064a\u0629 \u0645\u0646 \u0627\u0644\u0623\u0646\u0634\u0637\u0629 \u0627\u0644\u062a\u0645\u0648\u064a\u0644\u064a\u0629 (Cash Flow from Financing Activities &#8211; CFF):<\/strong> \u064a\u0648\u0636\u062d \u0627\u0644\u0646\u0642\u062f \u0627\u0644\u0646\u0627\u062a\u062c \u0639\u0646 \u0627\u0644\u0623\u0646\u0634\u0637\u0629 \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u062a\u0645\u0648\u064a\u0644 \u0627\u0644\u0634\u0631\u0643\u0629\u060c \u0645\u062b\u0644 \u0625\u0635\u062f\u0627\u0631 \u0623\u0648 \u0625\u0639\u0627\u062f\u0629 \u0634\u0631\u0627\u0621 \u0627\u0644\u0623\u0633\u0647\u0645\u060c \u0627\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u0642\u0631\u0648\u0636 \u0623\u0648 \u0633\u062f\u0627\u062f\u0647\u0627\u060c \u0648\u062f\u0641\u0639 \u062a\u0648\u0632\u064a\u0639\u0627\u062a \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0644\u0644\u0645\u0633\u0627\u0647\u0645\u064a\u0646.<\/li>\n<\/ul>\n<blockquote>\n<p><strong>\u062d\u0642\u064a\u0642\u0629 \u0635\u0627\u062f\u0645\u0629:<\/strong> \u064a\u0645\u0643\u0646 \u0644\u0634\u0631\u0643\u0629 \u0623\u0646 \u062a\u0643\u0648\u0646 \u0645\u0631\u0628\u062d\u0629 \u0639\u0644\u0649 \u0627\u0644\u0648\u0631\u0642 (\u0635\u0627\u0641\u064a \u062f\u062e\u0644 \u0625\u064a\u062c\u0627\u0628\u064a) \u0648\u0644\u0643\u0646\u0647\u0627 \u062a\u0641\u0644\u0633 \u0641\u064a \u0627\u0644\u0648\u0627\u0642\u0639 \u0628\u0633\u0628\u0628 \u0646\u0642\u0635 \u0627\u0644\u0646\u0642\u062f. \u0647\u0630\u0627 \u064a\u062d\u062f\u062b \u0639\u0646\u062f\u0645\u0627 \u0644\u0627 \u062a\u062a\u0645\u0643\u0646 \u0645\u0646 \u062a\u062d\u0635\u064a\u0644 \u0645\u0633\u062a\u062d\u0642\u0627\u062a\u0647\u0627 \u0645\u0646 \u0627\u0644\u0639\u0645\u0644\u0627\u0621 \u0628\u0627\u0644\u0633\u0631\u0639\u0629 \u0627\u0644\u0643\u0627\u0641\u064a\u0629 \u0623\u0648 \u0639\u0646\u062f\u0645\u0627 \u062a\u0643\u0648\u0646 \u0645\u0644\u062a\u0632\u0645\u0629 \u0628\u0645\u062f\u0641\u0648\u0639\u0627\u062a \u0646\u0642\u062f\u064a\u0629 \u0636\u062e\u0645\u0629. \u0644\u0647\u0630\u0627 \u0627\u0644\u0633\u0628\u0628\u060c \u0634\u0639\u0627\u0631 &#8220;\u0627\u0644\u0646\u0642\u062f \u0647\u0648 \u0627\u0644\u0645\u0644\u0643&#8221; (Cash is King) \u0647\u0648 \u062d\u0642\u064a\u0642\u0629 \u0623\u0633\u0627\u0633\u064a\u0629 \u0641\u064a \u0639\u0627\u0644\u0645 \u0627\u0644\u0645\u0627\u0644.<\/p>\n<\/blockquote>\n<h2>\u0627\u0644\u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0645\u0627\u0644\u064a \u0628\u0627\u0644\u0646\u0633\u0628: \u062a\u062d\u0648\u064a\u0644 \u0627\u0644\u0623\u0631\u0642\u0627\u0645 \u0625\u0644\u0649 \u0631\u0624\u0649 \u0642\u0627\u0628\u0644\u0629 \u0644\u0644\u062a\u0646\u0641\u064a\u0630<\/h2>\n<p>\u0642\u0631\u0627\u0621\u0629 \u0627\u0644\u0623\u0631\u0642\u0627\u0645 \u0627\u0644\u062e\u0627\u0645 \u0645\u0646 \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u0627 \u064a\u0643\u0641\u064a. \u0627\u0644\u0642\u0648\u0629 \u0627\u0644\u062d\u0642\u064a\u0642\u064a\u0629 \u062a\u0643\u0645\u0646 \u0641\u064a \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0647\u0630\u0647 \u0627\u0644\u0623\u0631\u0642\u0627\u0645 \u0644\u062d\u0633\u0627\u0628 \u0627\u0644\u0646\u0633\u0628 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 (Financial Ratios). \u0647\u0630\u0647 \u0627\u0644\u0646\u0633\u0628 \u062a\u0636\u0639 \u0627\u0644\u0623\u0631\u0642\u0627\u0645 \u0641\u064a \u0633\u064a\u0627\u0642\u060c \u0645\u0645\u0627 \u064a\u0633\u0645\u062d \u0644\u0643 \u0628\u0645\u0642\u0627\u0631\u0646\u0629 \u0623\u062f\u0627\u0621 \u0627\u0644\u0634\u0631\u0643\u0629 \u0645\u0639 \u0623\u062f\u0627\u0626\u0647\u0627 \u0627\u0644\u0633\u0627\u0628\u0642 (\u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0627\u062a\u062c\u0627\u0647) \u0648\u0645\u0639 \u0645\u0646\u0627\u0641\u0633\u064a\u0647\u0627 \u0641\u064a \u0646\u0641\u0633 \u0627\u0644\u0635\u0646\u0627\u0639\u0629 (\u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0645\u0642\u0627\u0631\u0646\u0629). \u0625\u0646 <a href=\"https:\/\/jobsdz.com\/?p=26589\" title=\"\u0623\u0647\u0645\u064a\u0629 \u062a\u0639\u0644\u0645 \u0627\u0644\u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0628\u064a\u0627\u0646\u064a \u0641\u064a \u0627\u0644\u0639\u0645\u0644: \u062e\u0637\u0648\u0627\u062a \u0639\u0645\u0644\u064a\u0629 \u0644\u0644\u062a\u0645\u064a\u0632\">\u0623\u0647\u0645\u064a\u0629 \u062a\u0639\u0644\u0645 \u0627\u0644\u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0628\u064a\u0627\u0646\u064a \u0641\u064a \u0627\u0644\u0639\u0645\u0644: \u062e\u0637\u0648\u0627\u062a \u0639\u0645\u0644\u064a\u0629 \u0644\u0644\u062a\u0645\u064a\u0632<\/a> \u062a\u0638\u0647\u0631 \u0628\u0648\u0636\u0648\u062d \u0647\u0646\u0627\u060c \u062d\u064a\u062b \u062a\u062d\u0648\u0644 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0623\u0648\u0644\u064a\u0629 \u0625\u0644\u0649 \u0645\u0624\u0634\u0631\u0627\u062a \u0623\u062f\u0627\u0621 \u0631\u0626\u064a\u0633\u064a\u0629.<\/p>\n<p>\u064a\u0645\u0643\u0646 \u062a\u0635\u0646\u064a\u0641 \u0627\u0644\u0646\u0633\u0628 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0625\u0644\u0649 \u0639\u062f\u0629 \u0641\u0626\u0627\u062a\u060c \u0643\u0644 \u0645\u0646\u0647\u0627 \u064a\u0642\u064a\u0633 \u062c\u0627\u0646\u0628\u0627\u064b \u0645\u062e\u062a\u0644\u0641\u0627\u064b \u0645\u0646 \u0623\u062f\u0627\u0621 \u0627\u0644\u0634\u0631\u0643\u0629.<\/p>\n<h3>1. \u0646\u0633\u0628 \u0627\u0644\u0631\u0628\u062d\u064a\u0629 (Profitability Ratios)<\/h3>\n<p>\u062a\u0642\u064a\u0633 \u0647\u0630\u0647 \u0627\u0644\u0646\u0633\u0628 \u0642\u062f\u0631\u0629 \u0627\u0644\u0634\u0631\u0643\u0629 \u0639\u0644\u0649 \u062a\u062d\u0642\u064a\u0642 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0645\u0646 \u0625\u064a\u0631\u0627\u062f\u0627\u062a\u0647\u0627 \u0648\u0623\u0635\u0648\u0644\u0647\u0627. \u0645\u0646 \u0623\u0634\u0647\u0631\u0647\u0627:<\/p>\n<ul>\n<li><strong>\u0647\u0627\u0645\u0634 \u0627\u0644\u0631\u0628\u062d \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a (Gross Profit Margin):<\/strong> (\u0625\u062c\u0645\u0627\u0644\u064a \u0627\u0644\u0631\u0628\u062d \/ \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a) * 100. \u064a\u0648\u0636\u062d \u0627\u0644\u0646\u0633\u0628\u0629 \u0627\u0644\u0645\u0626\u0648\u064a\u0629 \u0645\u0646 \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0627\u0644\u0645\u062a\u0628\u0642\u064a\u0629 \u0628\u0639\u062f \u062e\u0635\u0645 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0628\u0636\u0627\u0639\u0629 \u0627\u0644\u0645\u0628\u0627\u0639\u0629.<\/li>\n<li><strong>\u0647\u0627\u0645\u0634 \u0635\u0627\u0641\u064a \u0627\u0644\u0631\u0628\u062d (Net Profit Margin):<\/strong> (\u0635\u0627\u0641\u064a \u0627\u0644\u062f\u062e\u0644 \/ \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a) * 100. \u064a\u0648\u0636\u062d \u0627\u0644\u0646\u0633\u0628\u0629 \u0627\u0644\u0645\u0626\u0648\u064a\u0629 \u0645\u0646 \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u062d\u0648\u0644\u062a \u0625\u0644\u0649 \u0631\u0628\u062d \u0635\u0627\u0641\u064a.<\/li>\n<li><strong>\u0627\u0644\u0639\u0627\u0626\u062f \u0639\u0644\u0649 \u062d\u0642\u0648\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 (Return on Equity &#8211; ROE):<\/strong> (\u0635\u0627\u0641\u064a \u0627\u0644\u062f\u062e\u0644 \/ \u0645\u062a\u0648\u0633\u0637 \u062d\u0642\u0648\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629) * 100. \u064a\u0642\u064a\u0633 \u0645\u062f\u0649 \u0643\u0641\u0627\u0621\u0629 \u0627\u0644\u0634\u0631\u0643\u0629 \u0641\u064a \u062a\u062d\u0642\u064a\u0642 \u0623\u0631\u0628\u0627\u062d \u0645\u0646 \u0623\u0645\u0648\u0627\u0644 \u0627\u0644\u0645\u0633\u062a\u062b\u0645\u0631\u064a\u0646. \u064a\u0639\u062a\u0628\u0631\u0647 \u0627\u0644\u0643\u062b\u064a\u0631\u0648\u0646 \u0627\u0644\u0645\u0642\u064a\u0627\u0633 \u0627\u0644\u0623\u0647\u0645 \u0644\u0631\u0628\u062d\u064a\u0629 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u064a\u0646.<\/li>\n<\/ul>\n<h3>2. \u0646\u0633\u0628 \u0627\u0644\u0633\u064a\u0648\u0644\u0629 (Liquidity Ratios)<\/h3>\n<p>\u062a\u0642\u064a\u0633 \u0642\u062f\u0631\u0629 \u0627\u0644\u0634\u0631\u0643\u0629 \u0639\u0644\u0649 \u0633\u062f\u0627\u062f \u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a\u0647\u0627 \u0642\u0635\u064a\u0631\u0629 \u0627\u0644\u0623\u062c\u0644. \u0645\u0646 \u0623\u0634\u0647\u0631\u0647\u0627:<\/p>\n<ul>\n<li><strong>\u0627\u0644\u0646\u0633\u0628\u0629 \u0627\u0644\u062d\u0627\u0644\u064a\u0629 (Current Ratio):<\/strong> \u0627\u0644\u0623\u0635\u0648\u0644 \u0627\u0644\u0645\u062a\u062f\u0627\u0648\u0644\u0629 \/ \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u0627\u0644\u0645\u062a\u062f\u0627\u0648\u0644\u0629. \u062a\u0634\u064a\u0631 \u0625\u0644\u0649 \u0639\u062f\u062f \u0627\u0644\u0645\u0631\u0627\u062a \u0627\u0644\u062a\u064a \u064a\u0645\u0643\u0646 \u0644\u0644\u0623\u0635\u0648\u0644 \u0627\u0644\u0645\u062a\u062f\u0627\u0648\u0644\u0629 \u0623\u0646 \u062a\u063a\u0637\u064a \u0627\u0644\u062f\u064a\u0648\u0646 \u0642\u0635\u064a\u0631\u0629 \u0627\u0644\u0623\u062c\u0644. \u0646\u0633\u0628\u0629 \u0623\u0639\u0644\u0649 \u0645\u0646 1 \u062a\u0639\u062a\u0628\u0631 \u0628\u0634\u0643\u0644 \u0639\u0627\u0645 \u0622\u0645\u0646\u0629.<\/li>\n<li><strong>\u0627\u0644\u0646\u0633\u0628\u0629 \u0627\u0644\u0633\u0631\u064a\u0639\u0629 (Quick Ratio \/ Acid-Test Ratio):<\/strong> (\u0627\u0644\u0623\u0635\u0648\u0644 \u0627\u0644\u0645\u062a\u062f\u0627\u0648\u0644\u0629 &#8211; \u0627\u0644\u0645\u062e\u0632\u0648\u0646) \/ \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u0627\u0644\u0645\u062a\u062f\u0627\u0648\u0644\u0629. \u0647\u064a \u0645\u0642\u064a\u0627\u0633 \u0623\u0643\u062b\u0631 \u062a\u062d\u0641\u0638\u0627\u064b \u0644\u0644\u0633\u064a\u0648\u0644\u0629\u060c \u062d\u064a\u062b \u062a\u0633\u062a\u0628\u0639\u062f \u0627\u0644\u0645\u062e\u0632\u0648\u0646 \u0627\u0644\u0630\u064a \u0642\u062f \u0644\u0627 \u064a\u0643\u0648\u0646 \u0645\u0646 \u0627\u0644\u0633\u0647\u0644 \u062a\u062d\u0648\u064a\u0644\u0647 \u0625\u0644\u0649 \u0646\u0642\u062f.<\/li>\n<\/ul>\n<h3>3. \u0646\u0633\u0628 \u0627\u0644\u0645\u062f\u064a\u0648\u0646\u064a\u0629 (Leverage Ratios)<\/h3>\n<p>\u062a\u0642\u064a\u0633 \u0645\u062f\u0649 \u0627\u0639\u062a\u0645\u0627\u062f \u0627\u0644\u0634\u0631\u0643\u0629 \u0639\u0644\u0649 \u0627\u0644\u062f\u064a\u0648\u0646 \u0644\u062a\u0645\u0648\u064a\u0644 \u0623\u0635\u0648\u0644\u0647\u0627. \u0645\u0633\u062a\u0648\u0649 \u0639\u0627\u0644\u064d \u0645\u0646 \u0627\u0644\u062f\u064a\u0648\u0646 \u064a\u0632\u064a\u062f \u0645\u0646 \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629. \u0645\u0646 \u0623\u0634\u0647\u0631\u0647\u0627:<\/p>\n<ul>\n<li><strong>\u0646\u0633\u0628\u0629 \u0627\u0644\u062f\u064a\u0646 \u0625\u0644\u0649 \u062d\u0642\u0648\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 (Debt-to-Equity Ratio):<\/strong> \u0625\u062c\u0645\u0627\u0644\u064a \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \/ \u062d\u0642\u0648\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629. \u062a\u0642\u0627\u0631\u0646 \u0628\u064a\u0646 \u062d\u062c\u0645 \u0627\u0644\u062a\u0645\u0648\u064a\u0644 \u0645\u0646 \u0627\u0644\u062f\u064a\u0648\u0646 \u0648\u0627\u0644\u062a\u0645\u0648\u064a\u0644 \u0645\u0646 \u0627\u0644\u0645\u0627\u0644\u0643\u064a\u0646.<\/li>\n<li><strong>\u0646\u0633\u0628\u0629 \u0627\u0644\u062f\u064a\u0646 \u0625\u0644\u0649 \u0627\u0644\u0623\u0635\u0648\u0644 (Debt-to-Asset Ratio):<\/strong> \u0625\u062c\u0645\u0627\u0644\u064a \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \/ \u0625\u062c\u0645\u0627\u0644\u064a \u0627\u0644\u0623\u0635\u0648\u0644. \u062a\u0648\u0636\u062d \u0627\u0644\u0646\u0633\u0628\u0629 \u0627\u0644\u0645\u0626\u0648\u064a\u0629 \u0645\u0646 \u0623\u0635\u0648\u0644 \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u062a\u064a \u062a\u0645 \u062a\u0645\u0648\u064a\u0644\u0647\u0627 \u0639\u0646 \u0637\u0631\u064a\u0642 \u0627\u0644\u062f\u064a\u0648\u0646.<\/li>\n<\/ul>\n<p>\u0644\u0645\u0633\u0627\u0639\u062f\u062a\u0643 \u0639\u0644\u0649 \u0641\u0647\u0645 \u0627\u0644\u0641\u0631\u0648\u0642\u0627\u062a\u060c \u0625\u0644\u064a\u0643 \u062c\u062f\u0648\u0644 \u064a\u0642\u0627\u0631\u0646 \u0628\u064a\u0646 \u0623\u0646\u0648\u0627\u0639 \u0627\u0644\u0646\u0633\u0628 \u0627\u0644\u0631\u0626\u064a\u0633\u064a\u0629 \u0648\u0645\u0627 \u062a\u0643\u0634\u0641\u0647 \u0639\u0646 \u0627\u0644\u0634\u0631\u0643\u0629:<\/p>\n<table style=\"width:100%; border-collapse: collapse;\">\n<thead>\n<tr style=\"background-color:#f2f2f2;\">\n<th style=\"border: 1px solid #ddd; padding: 8px; text-align: left;\">\u0641\u0626\u0629 \u0627\u0644\u0646\u0633\u0628\u0629<\/th>\n<th style=\"border: 1px solid #ddd; padding: 8px; text-align: left;\">\u0627\u0644\u0633\u0624\u0627\u0644 \u0627\u0644\u0630\u064a \u062a\u062c\u064a\u0628 \u0639\u0644\u064a\u0647<\/th>\n<th style=\"border: 1px solid #ddd; padding: 8px; text-align: left;\">\u0645\u062b\u0627\u0644 \u0639\u0644\u0649 \u0627\u0644\u0646\u0633\u0628\u0629<\/th>\n<th style=\"border: 1px solid #ddd; padding: 8px; text-align: left;\">\u0645\u0627\u0630\u0627 \u064a\u0639\u0646\u064a \u0627\u0644\u0631\u0642\u0645 \u0627\u0644\u0645\u0631\u062a\u0641\u0639\u061f<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"border: 1px solid #ddd; padding: 8px;\">\u0646\u0633\u0628 \u0627\u0644\u0631\u0628\u062d\u064a\u0629<\/td>\n<td style=\"border: 1px solid #ddd; padding: 8px;\">\u0645\u0627 \u0645\u062f\u0649 \u0643\u0641\u0627\u0621\u0629 \u0627\u0644\u0634\u0631\u0643\u0629 \u0641\u064a \u062a\u062d\u0642\u064a\u0642 \u0627\u0644\u0623\u0631\u0628\u0627\u062d\u061f<\/td>\n<td style=\"border: 1px solid #ddd; padding: 8px;\">\u0647\u0627\u0645\u0634 \u0635\u0627\u0641\u064a \u0627\u0644\u0631\u0628\u062d<\/td>\n<td style=\"border: 1px solid #ddd; padding: 8px;\">\u0643\u0641\u0627\u0621\u0629 \u0639\u0627\u0644\u064a\u0629 \u0641\u064a \u062a\u062d\u0648\u064a\u0644 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0625\u0644\u0649 \u0631\u0628\u062d.<\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #ddd; padding: 8px;\">\u0646\u0633\u0628 \u0627\u0644\u0633\u064a\u0648\u0644\u0629<\/td>\n<td style=\"border: 1px solid #ddd; padding: 8px;\">\u0647\u0644 \u062a\u0633\u062a\u0637\u064a\u0639 \u0627\u0644\u0634\u0631\u0643\u0629 \u0633\u062f\u0627\u062f \u062f\u064a\u0648\u0646\u0647\u0627 \u0642\u0635\u064a\u0631\u0629 \u0627\u0644\u0623\u062c\u0644\u061f<\/td>\n<td style=\"border: 1px solid #ddd; padding: 8px;\">\u0627\u0644\u0646\u0633\u0628\u0629 \u0627\u0644\u062d\u0627\u0644\u064a\u0629<\/td>\n<td style=\"border: 1px solid #ddd; padding: 8px;\">\u0642\u062f\u0631\u0629 \u0642\u0648\u064a\u0629 \u0639\u0644\u0649 \u062a\u063a\u0637\u064a\u0629 \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u0642\u0635\u064a\u0631\u0629 \u0627\u0644\u0623\u062c\u0644.<\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #ddd; padding: 8px;\">\u0646\u0633\u0628 \u0627\u0644\u0645\u062f\u064a\u0648\u0646\u064a\u0629<\/td>\n<td style=\"border: 1px solid #ddd; padding: 8px;\">\u0645\u0627 \u0647\u0648 \u062d\u062c\u0645 \u0627\u0639\u062a\u0645\u0627\u062f \u0627\u0644\u0634\u0631\u0643\u0629 \u0639\u0644\u0649 \u0627\u0644\u062f\u064a\u0648\u0646\u061f<\/td>\n<td style=\"border: 1px solid #ddd; padding: 8px;\">\u0646\u0633\u0628\u0629 \u0627\u0644\u062f\u064a\u0646 \u0625\u0644\u0649 \u062d\u0642\u0648\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629<\/td>\n<td style=\"border: 1px solid #ddd; padding: 8px;\">\u0645\u062e\u0627\u0637\u0631 \u0645\u0627\u0644\u064a\u0629 \u0623\u0639\u0644\u0649 \u0628\u0633\u0628\u0628 \u0627\u0644\u0627\u0639\u062a\u0645\u0627\u062f \u0627\u0644\u0643\u0628\u064a\u0631 \u0639\u0644\u0649 \u0627\u0644\u062f\u064a\u0648\u0646.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>\u0645\u0627 \u0648\u0631\u0627\u0621 \u0627\u0644\u0623\u0631\u0642\u0627\u0645: \u0623\u0647\u0645\u064a\u0629 &#8220;\u0647\u0648\u0627\u0645\u0634&#8221; \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629<\/h2>\n<p>\u0627\u0644\u0643\u062b\u064a\u0631 \u0645\u0646 \u0627\u0644\u0645\u0633\u062a\u062b\u0645\u0631\u064a\u0646 \u0627\u0644\u0645\u0628\u062a\u062f\u0626\u064a\u0646 \u064a\u0631\u062a\u0643\u0628\u0648\u0646 \u062e\u0637\u0623 \u0627\u0644\u062a\u0631\u0643\u064a\u0632 \u0641\u0642\u0637 \u0639\u0644\u0649 \u0627\u0644\u0623\u0631\u0642\u0627\u0645 \u0627\u0644\u0643\u0628\u064a\u0631\u0629 \u0641\u064a \u0645\u062a\u0646 \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u0648\u064a\u062a\u062c\u0627\u0647\u0644\u0648\u0646 \u0627\u0644\u0642\u0633\u0645 \u0627\u0644\u0623\u0643\u062b\u0631 \u0623\u0647\u0645\u064a\u0629 \u0641\u064a \u0643\u062b\u064a\u0631 \u0645\u0646 \u0627\u0644\u0623\u062d\u064a\u0627\u0646: &#8220;\u0627\u0644\u0625\u064a\u0636\u0627\u062d\u0627\u062a \u0627\u0644\u0645\u062a\u0645\u0645\u0629 \u0644\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629&#8221; (Notes to Financial Statements). \u0647\u0630\u0627 \u0627\u0644\u0642\u0633\u0645 \u0647\u0648 \u0627\u0644\u0645\u0643\u0627\u0646 \u0627\u0644\u0630\u064a \u062a\u0634\u0631\u062d \u0641\u064a\u0647 \u0627\u0644\u0634\u0631\u0643\u0629 &#8220;\u0643\u064a\u0641&#8221; \u0648\u0635\u0644\u062a \u0625\u0644\u0649 \u0627\u0644\u0623\u0631\u0642\u0627\u0645 \u0627\u0644\u062a\u064a \u0639\u0631\u0636\u062a\u0647\u0627.<\/p>\n<p>\u0647\u0646\u0627 \u062a\u062c\u062f \u062a\u0641\u0627\u0635\u064a\u0644 \u0644\u0627 \u062a\u0642\u062f\u0631 \u0628\u062b\u0645\u0646 \u062d\u0648\u0644 \u0627\u0644\u0633\u064a\u0627\u0633\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u062a\u0628\u0639\u0647\u0627 \u0627\u0644\u0634\u0631\u0643\u0629\u060c \u062a\u0641\u0627\u0635\u064a\u0644 \u0627\u0644\u062f\u064a\u0648\u0646 \u0637\u0648\u064a\u0644\u0629 \u0627\u0644\u0623\u062c\u0644\u060c \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u062a\u0645\u0644\u0629 (\u0645\u062b\u0644 \u0627\u0644\u062f\u0639\u0627\u0648\u0649 \u0627\u0644\u0642\u0636\u0627\u0626\u064a\u0629)\u060c \u0648\u062a\u0641\u0635\u064a\u0644 \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u062d\u0633\u0628 \u0627\u0644\u0642\u0637\u0627\u0639\u0627\u062a \u0627\u0644\u062c\u063a\u0631\u0627\u0641\u064a\u0629 \u0623\u0648 \u062e\u0637\u0648\u0637 \u0627\u0644\u0625\u0646\u062a\u0627\u062c. \u062a\u062c\u0627\u0647\u0644 \u0647\u0630\u0627 \u0627\u0644\u0642\u0633\u0645 \u064a\u0639\u0646\u064a \u0623\u0646\u0643 \u062a\u0631\u0649 \u062c\u0632\u0621\u0627\u064b \u0635\u063a\u064a\u0631\u0627\u064b \u0641\u0642\u0637 \u0645\u0646 \u0627\u0644\u0635\u0648\u0631\u0629 \u0627\u0644\u0643\u0627\u0645\u0644\u0629. \u0625\u0646 \u0641\u0647\u0645 \u0647\u0630\u0647 \u0627\u0644\u062a\u0641\u0627\u0635\u064a\u0644 \u0627\u0644\u062f\u0642\u064a\u0642\u0629 \u0647\u0648 \u0645\u0627 \u064a\u0645\u064a\u0632 \u0627\u0644\u0645\u062d\u0644\u0644 \u0627\u0644\u0645\u0627\u0644\u064a \u0627\u0644\u062e\u0628\u064a\u0631\u060c \u0648\u0647\u0648 \u0645\u0647\u0627\u0631\u0629 \u0623\u0633\u0627\u0633\u064a\u0629 \u0644\u0645\u0646 \u064a\u0641\u0643\u0631 \u0641\u064a <a href=\"https:\/\/jobsdz.com\/?p=28755\" title=\"\u0627\u0644\u0639\u0645\u0644 \u0641\u064a \u0627\u0644\u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0645\u0627\u0644\u064a \u0644\u0644\u0634\u0631\u0643\u0627\u062a: \u062f\u0644\u064a\u0644 \u0634\u0627\u0645\u0644 \u0644\u0644\u0646\u062c\u0627\u062d\">\u0627\u0644\u0639\u0645\u0644 \u0641\u064a \u0627\u0644\u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0645\u0627\u0644\u064a \u0644\u0644\u0634\u0631\u0643\u0627\u062a<\/a>. \u0639\u0644\u0649 \u0645\u0646\u0635\u0627\u062a \u0645\u062b\u0644 jobsdz\u060c \u062a\u0639\u062a\u0628\u0631 \u0627\u0644\u0642\u062f\u0631\u0629 \u0639\u0644\u0649 \u0627\u0644\u063a\u0648\u0635 \u0641\u064a \u0647\u0630\u0647 \u0627\u0644\u062a\u0641\u0627\u0635\u064a\u0644 \u0645\u0646 \u0623\u0643\u062b\u0631 \u0627\u0644\u0643\u0641\u0627\u0621\u0627\u062a \u0627\u0644\u0645\u0637\u0644\u0648\u0628\u0629 \u0641\u064a \u0627\u0644\u0645\u0631\u0634\u062d\u064a\u0646 \u0644\u0644\u0645\u0646\u0627\u0635\u0628 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u062a\u0642\u062f\u0645\u0629.<\/p>\n<blockquote>\n<p><strong>\u0646\u0635\u064a\u062d\u0629 \u062e\u0628\u064a\u0631:<\/strong> \u0627\u0628\u062d\u062b \u062f\u0627\u0626\u0645\u064b\u0627 \u0639\u0646 \u0642\u0633\u0645 &#8220;\u0627\u0644\u0633\u064a\u0627\u0633\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u0647\u0627\u0645\u0629&#8221; (Significant Accounting Policies) \u0641\u064a \u0627\u0644\u0647\u0648\u0627\u0645\u0634. \u0647\u0644 \u062a\u0633\u062a\u062e\u062f\u0645 \u0627\u0644\u0634\u0631\u0643\u0629 \u0637\u0631\u0642\u064b\u0627 \u0645\u062a\u062d\u0641\u0638\u0629 \u0623\u0645 \u0645\u062a\u0633\u0627\u0647\u0644\u0629 \u0641\u064a \u0627\u0644\u0627\u0639\u062a\u0631\u0627\u0641 \u0628\u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0623\u0648 \u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0645\u062e\u0632\u0648\u0646\u061f \u0645\u0642\u0627\u0631\u0646\u0629 \u0647\u0630\u0647 \u0627\u0644\u0633\u064a\u0627\u0633\u0627\u062a \u0645\u0639 \u0645\u0646\u0627\u0641\u0633\u064a\u0647\u0627 \u064a\u0645\u0643\u0646 \u0623\u0646 \u064a\u0643\u0634\u0641 \u0639\u0646 \u062c\u0648\u062f\u0629 \u0623\u0631\u0628\u0627\u062d\u0647\u0627 \u0627\u0644\u0645\u0639\u0644\u0646\u0629.<\/p>\n<\/blockquote>\n<h2>\u062e\u0637\u0648\u0627\u062a \u0639\u0645\u0644\u064a\u0629 \u0644\u0642\u0631\u0627\u0621\u0629 \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 (Actionable Steps)<\/h2>\n<p>\u0627\u0644\u0622\u0646 \u0628\u0639\u062f \u0623\u0646 \u0641\u0647\u0645\u062a \u0627\u0644\u0645\u0643\u0648\u0646\u0627\u062a\u060c \u0625\u0644\u064a\u0643 \u062e\u0631\u064a\u0637\u0629 \u0637\u0631\u064a\u0642 \u0639\u0645\u0644\u064a\u0629 \u064a\u0645\u0643\u0646\u0643 \u0627\u062a\u0628\u0627\u0639\u0647\u0627 \u0639\u0646\u062f \u062a\u062d\u0644\u064a\u0644 \u0623\u064a \u0634\u0631\u0643\u0629:<\/p>\n<ol>\n<li><strong>\u0627\u0628\u062f\u0623 \u0628\u0627\u0644\u0635\u0648\u0631\u0629 \u0627\u0644\u0643\u0628\u064a\u0631\u0629:<\/strong> \u0642\u0628\u0644 \u0627\u0644\u0623\u0631\u0642\u0627\u0645\u060c \u0627\u0642\u0631\u0623 \u062a\u0642\u0631\u064a\u0631 \u0645\u0631\u0627\u062c\u0639 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a (Auditor&#8217;s Report) \u0644\u0644\u062a\u0623\u0643\u062f \u0645\u0646 \u0623\u0646 \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0645\u0639\u062a\u0645\u062f\u0629 \u0648\u062e\u0627\u0644\u064a\u0629 \u0645\u0646 \u0627\u0644\u062a\u062d\u0631\u064a\u0641\u0627\u062a \u0627\u0644\u062c\u0648\u0647\u0631\u064a\u0629. \u062b\u0645 \u0627\u0642\u0631\u0623 \u0645\u0644\u062e\u0635 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 (MD&#038;A) \u0644\u0641\u0647\u0645 \u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0629 \u0627\u0644\u0634\u0631\u0643\u0629 \u0648\u0631\u0624\u064a\u062a\u0647\u0627.<\/li>\n<li><strong>\u062a\u062d\u0644\u064a\u0644 \u0642\u0627\u0626\u0645\u0629 \u0627\u0644\u062f\u062e\u0644 \u0623\u0648\u0644\u0627\u064b:<\/strong> \u0627\u0646\u0638\u0631 \u0625\u0644\u0649 \u0646\u0645\u0648 \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0639\u0644\u0649 \u0645\u062f\u0627\u0631 3-5 \u0633\u0646\u0648\u0627\u062a. \u0647\u0644 \u0647\u0648 \u0645\u0633\u062a\u062f\u0627\u0645\u061f \u062b\u0645 \u062d\u0644\u0644 \u0647\u0648\u0627\u0645\u0634 \u0627\u0644\u0631\u0628\u062d. \u0647\u0644 \u0647\u064a \u0645\u0633\u062a\u0642\u0631\u0629 \u0623\u0645 \u062a\u062a\u0622\u0643\u0644\u061f \u0627\u0644\u062a\u0622\u0643\u0644 \u0627\u0644\u0645\u0633\u062a\u0645\u0631 \u0641\u064a \u0627\u0644\u0647\u0648\u0627\u0645\u0634 \u0642\u062f \u064a\u0643\u0648\u0646 \u0639\u0644\u0627\u0645\u0629 \u062e\u0637\u0631.<\/li>\n<li><strong>\u0627\u0641\u062d\u0635 \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629:<\/strong> \u062a\u062d\u0642\u0642 \u0645\u0646 \u0645\u0633\u062a\u0648\u0649 \u0627\u0644\u0633\u064a\u0648\u0644\u0629 \u0628\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u0646\u0633\u0628\u0629 \u0627\u0644\u062d\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0633\u0631\u064a\u0639\u0629. \u062b\u0645 \u0627\u0646\u0638\u0631 \u0625\u0644\u0649 \u0647\u064a\u0643\u0644 \u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644 \u0628\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0646\u0633\u0628\u0629 \u0627\u0644\u062f\u064a\u0646 \u0625\u0644\u0649 \u062d\u0642\u0648\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629. \u0647\u0644 \u0627\u0644\u0634\u0631\u0643\u0629 \u0645\u062b\u0642\u0644\u0629 \u0628\u0627\u0644\u062f\u064a\u0648\u0646 \u0645\u0642\u0627\u0631\u0646\u0629 \u0628\u0645\u0646\u0627\u0641\u0633\u064a\u0647\u0627\u061f<\/li>\n<li><strong>\u0644\u0627 \u062a\u0647\u0645\u0644 \u0642\u0627\u0626\u0645\u0629 \u0627\u0644\u062a\u062f\u0641\u0642\u0627\u062a \u0627\u0644\u0646\u0642\u062f\u064a\u0629:<\/strong> \u0642\u0627\u0631\u0646 \u0628\u064a\u0646 \u0635\u0627\u0641\u064a \u0627\u0644\u062f\u062e\u0644 \u0648\u0627\u0644\u062a\u062f\u0641\u0642 \u0627\u0644\u0646\u0642\u062f\u064a \u0645\u0646 \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a. \u0625\u0630\u0627 \u0643\u0627\u0646 \u0635\u0627\u0641\u064a \u0627\u0644\u062f\u062e\u0644 \u064a\u0646\u0645\u0648 \u0628\u0627\u0633\u062a\u0645\u0631\u0627\u0631 \u0648\u0644\u0643\u0646 \u0627\u0644\u062a\u062f\u0641\u0642 \u0627\u0644\u0646\u0642\u062f\u064a \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a \u064a\u062a\u0631\u0627\u062c\u0639\u060c \u0641\u0647\u0630\u0627 \u064a\u0633\u062a\u062f\u0639\u064a \u062a\u062d\u0642\u064a\u0642\u0627\u064b \u0623\u0639\u0645\u0642. \u062a\u0623\u0643\u062f \u0645\u0646 \u0623\u0646 \u0627\u0644\u0634\u0631\u0643\u0629 \u062a\u0648\u0644\u062f \u0646\u0642\u062f\u0627\u064b \u0643\u0627\u0641\u064a\u0627\u064b \u0645\u0646 \u0639\u0645\u0644\u064a\u0627\u062a\u0647\u0627 \u0644\u062a\u0645\u0648\u064a\u0644 \u0627\u0633\u062a\u062b\u0645\u0627\u0631\u0627\u062a\u0647\u0627.<\/li>\n<li><strong>\u0627\u062d\u0633\u0628 \u0627\u0644\u0646\u0633\u0628 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0631\u0626\u064a\u0633\u064a\u0629:<\/strong> \u0642\u0645 \u0628\u062d\u0633\u0627\u0628 \u0627\u0644\u0646\u0633\u0628 \u0627\u0644\u062a\u064a \u0646\u0627\u0642\u0634\u0646\u0627\u0647\u0627 \u0648\u0642\u0627\u0631\u0646\u0647\u0627 \u0628\u0645\u062a\u0648\u0633\u0637\u0627\u062a \u0627\u0644\u0635\u0646\u0627\u0639\u0629 \u0648\u0623\u062f\u0627\u0621 \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u062a\u0627\u0631\u064a\u062e\u064a. \u0647\u0630\u0627 \u064a\u0639\u0637\u064a\u0643 \u0645\u0639\u064a\u0627\u0631\u0627\u064b \u0644\u0644\u062d\u0643\u0645 \u0639\u0644\u0649 \u0627\u0644\u0623\u062f\u0627\u0621.<\/li>\n<li><strong>\u0627\u0642\u0631\u0623 \u0627\u0644\u0647\u0648\u0627\u0645\u0634 \u0628\u0639\u0646\u0627\u064a\u0629:<\/strong> \u062e\u0635\u0635 \u0648\u0642\u062a\u0627\u064b \u0643\u0627\u0641\u064a\u0627\u064b \u0644\u0642\u0631\u0627\u0621\u0629 \u0627\u0644\u0625\u064a\u0636\u0627\u062d\u0627\u062a \u0627\u0644\u0645\u062a\u0645\u0645\u0629. \u0627\u0628\u062d\u062b \u0639\u0646 \u0623\u064a \u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u063a\u064a\u0631 \u0645\u0633\u062c\u0644\u0629 \u0641\u064a \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0623\u0648 \u0623\u064a \u062a\u063a\u064a\u064a\u0631\u0627\u062a \u0641\u064a \u0627\u0644\u0633\u064a\u0627\u0633\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629.<\/li>\n<\/ol>\n<p>\u0625\u0646 \u0627\u062a\u0628\u0627\u0639 \u0647\u0630\u0647 \u0627\u0644\u062e\u0637\u0648\u0627\u062a \u0628\u0634\u0643\u0644 \u0645\u0646\u0647\u062c\u064a \u0633\u064a\u0633\u0627\u0639\u062f\u0643 \u0639\u0644\u0649 \u0628\u0646\u0627\u0621 \u0641\u0647\u0645 \u0639\u0645\u064a\u0642 \u0648\u0645\u062a\u0643\u0627\u0645\u0644 \u0644\u0644\u0634\u0631\u0643\u0629\u060c \u0645\u0645\u0627 \u064a\u0645\u0643\u0646\u0643 \u0645\u0646 \u0627\u062a\u062e\u0627\u0630 \u0642\u0631\u0627\u0631\u0627\u062a \u0627\u0633\u062a\u062b\u0645\u0627\u0631\u064a\u0629 \u0645\u062f\u0631\u0648\u0633\u0629 \u062a\u062e\u062f\u0645 \u0623\u0647\u062f\u0627\u0641\u0643 \u0637\u0648\u064a\u0644\u0629 \u0627\u0644\u0623\u0645\u062f\u060c \u0645\u062b\u0644 \u0627\u0644\u062a\u062e\u0637\u064a\u0637 \u0645\u0646 \u0623\u062c\u0644 <a href=\"https:\/\/jobsdz.com\/?p=27075\" title=\"\u0627\u0644\u062a\u0642\u0627\u0639\u062f \u0627\u0644\u0645\u0628\u0643\u0631 \u0648\u0634\u0631\u0648\u0637\u0647 \u062f\u0644\u064a\u0644 \u0634\u0627\u0645\u0644 \u0644\u062a\u062d\u0642\u064a\u0642 \u0627\u0644\u0627\u0633\u062a\u0642\u0631\u0627\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\">\u0627\u0644\u062a\u0642\u0627\u0639\u062f \u0627\u0644\u0645\u0628\u0643\u0631 \u0648\u062a\u062d\u0642\u064a\u0642 \u0627\u0644\u0627\u0633\u062a\u0642\u0631\u0627\u0631 \u0627\u0644\u0645\u0627\u0644\u064a<\/a>.<\/p>\n<h2>\u0623\u062e\u0637\u0627\u0621 \u0634\u0627\u0626\u0639\u0629 \u064a\u062c\u0628 \u062a\u062c\u0646\u0628\u0647\u0627<\/h2>\n<p>\u0641\u064a \u0631\u062d\u0644\u062a\u0643 \u0644\u0625\u062a\u0642\u0627\u0646 \u0627\u0644\u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0645\u0627\u0644\u064a\u060c \u0647\u0646\u0627\u0643 \u0628\u0639\u0636 \u0627\u0644\u0623\u0641\u062e\u0627\u062e \u0627\u0644\u0634\u0627\u0626\u0639\u0629 \u0627\u0644\u062a\u064a \u064a\u062c\u0628 \u0623\u0646 \u062a\u0643\u0648\u0646 \u0639\u0644\u0649 \u062f\u0631\u0627\u064a\u0629 \u0628\u0647\u0627 \u0644\u062a\u062c\u0646\u0628\u0647\u0627:<\/p>\n<ul>\n<li><strong>\u0627\u0644\u062a\u0631\u0643\u064a\u0632 \u0639\u0644\u0649 \u0635\u0627\u0641\u064a \u0627\u0644\u062f\u062e\u0644 \u0641\u0642\u0637:<\/strong> \u0643\u0645\u0627 \u0630\u0643\u0631\u0646\u0627\u060c \u0635\u0627\u0641\u064a \u0627\u0644\u062f\u062e\u0644 \u064a\u0645\u0643\u0646 \u0623\u0646 \u064a\u0643\u0648\u0646 \u062e\u0627\u062f\u0639\u0627\u064b. \u062a\u062c\u0627\u0647\u0644 \u0642\u0627\u0626\u0645\u0629 \u0627\u0644\u062a\u062f\u0641\u0642\u0627\u062a \u0627\u0644\u0646\u0642\u062f\u064a\u0629 \u0647\u0648 \u0623\u062d\u062f \u0623\u0643\u0628\u0631 \u0627\u0644\u0623\u062e\u0637\u0627\u0621 \u0627\u0644\u062a\u064a \u064a\u0645\u0643\u0646 \u0623\u0646 \u064a\u0631\u062a\u0643\u0628\u0647\u0627 \u0627\u0644\u0645\u0633\u062a\u062b\u0645\u0631.<\/li>\n<li><strong>\u062a\u062c\u0627\u0647\u0644 \u0627\u0644\u0645\u0642\u0627\u0631\u0646\u0629 \u0627\u0644\u0635\u0646\u0627\u0639\u064a\u0629:<\/strong> 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\u0642\u0648\u0627\u0626\u0645 \u0645\u0627\u0644\u064a\u0629 \u0644\u0633\u0646\u0629 \u0648\u0627\u062d\u062f\u0629 \u0644\u0627 \u064a\u0643\u0641\u064a. \u064a\u062c\u0628 \u0639\u0644\u064a\u0643 \u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0627\u062a\u062c\u0627\u0647\u0627\u062a \u0639\u0644\u0649 \u0645\u062f\u0627\u0631 \u0639\u062f\u0629 \u0633\u0646\u0648\u0627\u062a \u0644\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u0635\u0648\u0631\u0629 \u062f\u0642\u064a\u0642\u0629 \u0648\u0645\u0648\u062b\u0648\u0642\u0629.<\/li>\n<li><strong>\u0627\u0644\u0648\u0642\u0648\u0639 \u0641\u064a \u062d\u0628 \u0627\u0644\u0633\u0631\u062f \u0627\u0644\u0642\u0635\u0635\u064a \u0644\u0644\u0634\u0631\u0643\u0629:<\/strong> \u0642\u062f \u062a\u0631\u0648\u062c \u0627\u0644\u0634\u0631\u0643\u0629 \u0644\u0642\u0635\u0629 \u0646\u0645\u0648 \u0645\u0630\u0647\u0644\u0629\u060c \u0648\u0644\u0643\u0646 \u0627\u0644\u0623\u0631\u0642\u0627\u0645 \u0647\u064a \u0627\u0644\u062d\u0643\u0645 \u0627\u0644\u0646\u0647\u0627\u0626\u064a. \u062f\u0639 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u062a\u0642\u0648\u062f \u062a\u062d\u0644\u064a\u0644\u0643\u060c \u0648\u0644\u064a\u0633 \u0627\u0644\u0636\u062c\u064a\u062c \u0627\u0644\u0625\u0639\u0644\u0627\u0645\u064a. \u0625\u0630\u0627 \u0643\u0646\u062a \u062a\u0628\u062d\u062b \u0639\u0646 \u0648\u0638\u0627\u0626\u0641 \u0641\u064a \u0647\u0630\u0627 \u0627\u0644\u0645\u062c\u0627\u0644\u060c \u064a\u0645\u0643\u0646\u0643 \u0627\u0633\u062a\u0639\u0631\u0627\u0636 \u0627\u0644\u0641\u0631\u0635 \u0627\u0644\u0645\u062a\u0627\u062d\u0629 \u0639\u0644\u0649 \u0635\u0641\u062d\u0629 <a href=\"https:\/\/jobsdz.com\/ar\/wadifa\">\u0627\u0644\u0648\u0638\u0627\u0626\u0641<\/a> \u0644\u062f\u064a\u0646\u0627.<\/li>\n<\/ul>\n<h2>\u062e\u0627\u062a\u0645\u0629: \u062a\u0645\u0643\u064a\u0646 \u0642\u0631\u0627\u0631\u0627\u062a\u0643 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\u0648\u0645\u0646 \u062e\u0644\u0627\u0644 \u062f\u0645\u062c \u0647\u0630\u0647 \u0627\u0644\u0642\u0635\u0635 \u0645\u0639\u0627\u064b\u060c \u0648\u062a\u062d\u0644\u064a\u0644\u0647\u0627 \u0628\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u0646\u0633\u0628\u060c \u0648\u0627\u0644\u063a\u0648\u0635 \u0641\u064a \u062a\u0641\u0627\u0635\u064a\u0644 \u0627\u0644\u0647\u0648\u0627\u0645\u0634\u060c \u064a\u0645\u0643\u0646\u0643 \u0628\u0646\u0627\u0621 \u0635\u0648\u0631\u0629 \u0643\u0627\u0645\u0644\u0629 \u0648\u0645\u0648\u062b\u0648\u0642\u0629 \u062a\u0645\u0643\u0646\u0643 \u0645\u0646 \u0627\u0644\u062a\u0646\u0642\u0644 \u0641\u064a \u0639\u0627\u0644\u0645 \u0627\u0644\u0645\u0627\u0644 \u0648\u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0628\u062b\u0642\u0629 \u0648\u0642\u062f\u0631\u0629. \u0644\u0644\u0645\u0632\u064a\u062f \u0645\u0646 \u0627\u0644\u0625\u0631\u0634\u0627\u062f\u0627\u062a \u0648\u0627\u0644\u0645\u0642\u0627\u0644\u0627\u062a \u062d\u0648\u0644 \u062a\u0637\u0648\u064a\u0631 \u0627\u0644\u0645\u0647\u0627\u0631\u0627\u062a \u0627\u0644\u0645\u0647\u0646\u064a\u0629\u060c \u0646\u062f\u0639\u0648\u0643 \u0644\u0632\u064a\u0627\u0631\u0629 <a href=\"https:\/\/jobsdz.com\/ar\/blog\/\">\u0645\u062f\u0648\u0646\u062a\u0646\u0627<\/a> \u0627\u0644\u0645\u062a\u062e\u0635\u0635\u0629. \u0648\u0625\u0630\u0627 \u0643\u0646\u062a \u062a\u0634\u0639\u0631 \u0623\u0646 \u0645\u0647\u0627\u0631\u0627\u062a\u0643 \u0627\u0644\u062a\u062d\u0644\u064a\u0644\u064a\u0629 \u062c\u0627\u0647\u0632\u0629 \u0644\u0633\u0648\u0642 \u0627\u0644\u0639\u0645\u0644\u060c \u0641\u0644\u0627 \u062a\u062a\u0631\u062f\u062f \u0641\u064a <a href=\"https:\/\/jobsdz.com\/ar\/submit-resume\">\u062a\u0642\u062f\u064a\u0645 \u0633\u064a\u0631\u062a\u0643 \u0627\u0644\u0630\u0627\u062a\u064a\u0629<\/a> \u0644\u062a\u0643\u0648\u0646 \u0639\u0644\u0649 \u0631\u0627\u062f\u0627\u0631 \u0623\u0641\u0636\u0644 \u0627\u0644\u0634\u0631\u0643\u0627\u062a.<\/p>\n<h2>Sources<\/h2>\n<ul>\n<li><a href=\"https:\/\/www.sec.gov\/oiea\/investor-alerts-and-bulletins\/how-read-financial-report\" target=\"_blank\" rel=\"noopener\">U.S. Securities and Exchange Commission (SEC) &#8211; How to Read a Financial Report<\/a><\/li>\n<li><a href=\"https:\/\/www.ifrs.org\/\" target=\"_blank\" rel=\"noopener\">IFRS Foundation<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>\u0641\u064a \u0639\u0627\u0644\u0645 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0648\u0627\u0644\u062a\u0645\u0648\u064a\u0644\u060c \u062a\u0639\u062a\u0628\u0631 \u0627\u0644\u0642\u062f\u0631\u0629 \u0639\u0644\u0649 \u0641\u0643 \u0634\u0641\u0631\u0629 \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u064a\u0633\u062a \u0645\u062c\u0631\u062f \u0645\u0647\u0627\u0631\u0629 \u0625\u0636\u0627\u0641\u064a\u0629\u060c \u0628\u0644 \u0647\u064a \u0644\u063a\u0629 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