效率比率显示公司利用其资产和负债为公司创造收入的程度。存货日的计算方法是用存货周转率除以一年的天数除以该数字。在查看Sainsbury的存货日时，他们在过去三年里保持了稳定的存货周转天数。而特易购在过去的三年里，他们销售所有商品所用的天数却有所减少。这对乐购来说是一个很好的因素，因为这表明在过去三年中销售额一直在增长。对于Sainsbury截至2015年的业绩，这既不是一件好事，也不是一件坏事，因为它没有显示销售额下降，但也没有增长。这些比率显示出，与乐购相比，森宝利在过去3年里对自己的平均库存水平有更好的控制和理解。然而，最近有报道称，森宝利的库存天数已增至22天，这意味着该公司2016年前两个季度的销售正在放缓。这些比率表明，与特易购相比，森宝利发现，过去3年，从贸易应收账款中收取信贷的时间要短得多。这些比率表明，过去3年，森宝利平均在6.2天内收到了来自贸易应收款项的所有款项，而在45.7天内没有支付贸易应收款项。这意味着塞恩斯伯里可以继续被剥夺金钱。
英国金融essay代写:比率显示
Efficiency ratios show how much a company is making use of their assets and liabilities to create income for the company. The Inventory days is calculated by taking the inventory turnover ratio dividing the number of days in the year by that figure. When looking at Sainsbury’s inventory days they have maintained a steady number of days which they take to turn over the inventory in the past three years. Whereas Tesco have seen a decrease over the past three years in which the number of days it takes for them to sell all goods. This is a good factor for Tesco as this shows sales have been increasing over the past three years. Regarding Sainsbury’s results as at 2015 this is neither a good or bad thing, as it doesn’t show a decrease in sales yet no increase either. The ratios show how Sainsbury’s have a better control and understanding over their inventory levels on average over the past three years compared to Tesco. However, it has recently been reported that Sainsbury’s inventories days have increased to 22 days, meaning sales are slowing down for Sainsbury’s for the first two quarters of 2016 .The receivable days illustrate how long it can take on average to gain outstanding credit from sales. The ratios show how Sainsbury’s find it less time-consuming to collect credit from trade receivables for each year in the past three years compared to Tesco. These ratios show how Sainsbury’s on average in the past three years have received all money from trade receivables in 6.2 days and not had to pay trade payables for 45.7 days. This meaning that Sainsbury’s could continue being deprived of money.
