Question

请问下高手，依据财务报表和算出的ratio来分析企业的operating efficiency，应该分析报表中的哪些数据？

以下数值都已经通过报表填好或者计算了出来
Sales
COGS
Gross Profit
EBIT
Amortization
EBITDA
Earnings before taxes
Net Profit
Total Assets
Parts Inventory
WIP Inventory
Finished Goods Inventory
Inventory
Acc Receivable
Acc Payable
Net PPE
Current Portion of LT Debt
LT Debt
Financial Liabilities
Stockholder's Equity
Total Liabilities& Equity
Total Liabilities
Interest Expense
Operating Cashflow

Interest Bearing Debt
Total Capitalization
Intangibles
Tax
Current Assets
Total Current Liability
tax rate
Invested Capital

cash flow

cash and cash quivalents, beginning of peroid
net income
adjustment to reconcile net income to net cash from operating activities
Amortization
changes in operating assets and liabilities
Inventory
Accounts receivable
Accounts payable
Net cash flow

还有ROA,ROE,ROIC。要分析企业的operating efficiency,如何从中赛选和分析这些数字？若企业某个数值每年不断变大或变小，说明什么。谢谢了！！！
我才开始接触财务，基础很差，所以最好能详细讲解一下。谢谢！！！

Answer 1

应该用operating income 除以 sales revenue

Answer 2

能提高技能提高房价媒体人

Answer 3

rate 是什么比率？