{"id":30160,"date":"2025-12-19T13:08:00","date_gmt":"2025-12-19T09:08:00","guid":{"rendered":"https:\/\/bankofgeorgia.ge\/blog\/siakhleebi\/biznesis-finansuri-martvis-popularuli-sazomebi\/"},"modified":"2026-03-11T12:47:09","modified_gmt":"2026-03-11T08:47:09","slug":"biznesis-finansuri-martvis-popularuli-sazomebi","status":"publish","type":"post","link":"https:\/\/bankofgeorgia.ge\/blog\/biznesi\/biznesganatleba\/biznesis-finansuri-martvis-popularuli-sazomebi\/","title":{"rendered":"\u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10d8\u10e1 \u10ec\u10d0\u10e0\u10db\u10d0\u10e2\u10d4\u10d1\u10d0: 5 \u10e4\u10d8\u10dc\u10d0\u10dc\u10e1\u10e3\u10e0\u10d8 \u10e1\u10d0\u10d6\u10dd\u10db\u10d8, \u10e0\u10dd\u10db\u10d4\u10da\u10d8\u10ea \u10e3\u10dc\u10d3\u10d0 \u10d8\u10ea\u10dd\u10d3\u10d4\u10d7"},"content":{"rendered":"\n<p>\u10e4\u10d8\u10dc\u10d0\u10dc\u10e1\u10e3\u10e0\u10d8 \u10db\u10d0\u10e0\u10d7\u10d5\u10d8\u10e1 \u10e1\u10e4\u10d4\u10e0\u10dd\u10e8\u10d8 \u10e4\u10d0\u10e0\u10d7\u10dd\u10d3 \u10d2\u10d0\u10d5\u10e0\u10ea\u10d4\u10da\u10d4\u10d1\u10e3\u10da\u10d8\u10d0 \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10d8\u10e1 \u10db\u10dd\u10db\u10d2\u10d4\u10d1\u10d8\u10d0\u10dc\u10dd\u10d1\u10d8\u10e1\u10d0 \u10d3\u10d0 \u10e3\u10d9\u10e3\u10d2\u10d4\u10d1\u10d8\u10e1 \u10d8\u10e1\u10d4\u10d7\u10d8 \u10e1\u10d0\u10d6\u10dd\u10db\u10d4\u10d1\u10d8, \u10e0\u10dd\u10d2\u10dd\u10e0\u10d4\u10d1\u10d8\u10ea\u10d0\u10d0:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>EBITDA \u10d3\u10d0 EBITDA \u10db\u10d0\u10e0\u10df\u10d0 (EBITDA margin)<\/li>\n\n\n\n<li>\u10e1\u10d0\u10d4\u10e0\u10d7\u10dd \u10db\u10dd\u10d2\u10d4\u10d1\u10d0 \u10d3\u10d0 \u10e1\u10d0\u10d4\u10e0\u10d7\u10dd \u10db\u10dd\u10d2\u10d4\u10d1\u10d8\u10e1 \u10db\u10d0\u10e0\u10df\u10d0 (Gross profit margin)<\/li>\n\n\n\n<li>\u10ec\u10db\u10d8\u10dc\u10d3\u10d0 \u10db\u10dd\u10d2\u10d4\u10d1\u10d0 \u10d3\u10d0 \u10ec\u10db\u10d8\u10dc\u10d3\u10d0 \u10db\u10dd\u10d2\u10d4\u10d1\u10d8\u10e1 \u10db\u10d0\u10e0\u10df\u10d0 (Net profit margin)<\/li>\n\n\n\n<li>\u10e3\u10d9\u10e3\u10d2\u10d4\u10d1\u10d0 \u10e1\u10d0\u10d9\u10e3\u10d7\u10d0\u10e0 \u10d9\u10d0\u10de\u10d8\u10e2\u10d0\u10da\u10d6\u10d4 (ROE)<\/li>\n\n\n\n<li>\u10e3\u10d9\u10e3\u10d2\u10d4\u10d1\u10d0 \u10d8\u10dc\u10d5\u10d4\u10e1\u10e2\u10d8\u10e0\u10d4\u10d1\u10e3\u10da \u10d9\u10d0\u10de\u10d8\u10e2\u10d0\u10da\u10d6\u10d4 (ROIC)<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>EBITDA<\/strong><strong> \u10d3\u10d0 <\/strong><strong>EBITDA <\/strong><strong>\u10db\u10d0\u10e0\u10df\u10d0 <\/strong><strong>(EBITDA margin)<\/strong><\/h2>\n\n\n\n<p>\u10e0\u10dd\u10d3\u10d4\u10e1\u10d0\u10ea \u10d5\u10e1\u10d0\u10e3\u10d1\u10e0\u10dd\u10d1\u10d7 \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10d8\u10e1 \u10e4\u10d8\u10dc\u10d0\u10dc\u10e1\u10e3\u10e0\u10d8 \u10db\u10d0\u10e0\u10d7\u10d5\u10d8\u10e1 \u10de\u10dd\u10de\u10e3\u10da\u10d0\u10e0\u10e3\u10da \u10e1\u10d0\u10d6\u10dd\u10db\u10d4\u10d1\u10d6\u10d4, \u10e8\u10d4\u10e3\u10eb\u10da\u10d4\u10d1\u10d4\u10da\u10d8\u10d0 \u10d0\u10e0 \u10d5\u10d0\u10ee\u10e1\u10d4\u10dc\u10dd\u10d7 <strong>EBITDA<\/strong>, \u10e0\u10dd\u10db\u10d4\u10da\u10d8\u10ea \u10ec\u10d0\u10e0\u10db\u10dd\u10d0\u10d3\u10d2\u10d4\u10dc\u10e1 \u10db\u10dd\u10d2\u10d4\u10d1\u10d0\u10e1 \u10de\u10e0\u10dd\u10ea\u10d4\u10dc\u10e2\u10d8\u10e1, \u10db\u10dd\u10d2\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d8\u10e1, \u10ea\u10d5\u10d4\u10d7\u10d8\u10e1\u10d0 \u10d3\u10d0 \u10d0\u10db\u10dd\u10e0\u10e2\u10d8\u10d6\u10d0\u10ea\u10d8\u10d8\u10e1 \u10ee\u10d0\u10e0\u10ef\u10d4\u10d1\u10d0\u10db\u10d3\u10d4. \u10d4\u10e1 \u10db\u10d0\u10e9\u10d5\u10d4\u10dc\u10d4\u10d1\u10d4\u10da\u10d8 \u10d0\u10e0\u10d8\u10e1 \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1 \u10e1\u10d0\u10db\u10e7\u10d0\u10e0\u10dd\u10e8\u10d8 \u10de\u10e0\u10d0\u10e5\u10e2\u10d8\u10d9\u10e3\u10da\u10d0\u10d3 \u10e7\u10d5\u10d4\u10da\u10d0\u10d6\u10d4 \u10de\u10dd\u10de\u10e3\u10da\u10d0\u10e0\u10e3\u10da\u10d8 \u10db\u10dd\u10db\u10d2\u10d4\u10d1\u10d8\u10d0\u10dc\u10dd\u10d1\u10d8\u10e1 \u10e1\u10d0\u10d6\u10dd\u10db\u10d8.<\/p>\n\n\n\n<p>EBITDA \u10d8\u10d7\u10d5\u10da\u10d4\u10d1\u10d0 \u10e8\u10d4\u10db\u10dd\u10e1\u10d0\u10d5\u10da\u10d4\u10d1\u10d8\u10d3\u10d0\u10dc \u10de\u10e0\u10dd\u10ea\u10d4\u10dc\u10e2\u10d8\u10e1, \u10db\u10dd\u10d2\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d8\u10e1, \u10ea\u10d5\u10d4\u10d7\u10d8\u10e1\u10d0 \u10d3\u10d0 \u10d0\u10db\u10dd\u10e0\u10e2\u10d8\u10d6\u10d0\u10ea\u10d8\u10d8\u10e1 \u10ee\u10d0\u10e0\u10ef\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10e0\u10d3\u10d0 \u10e7\u10d5\u10d4\u10da\u10d0 \u10e1\u10ee\u10d5\u10d0 \u10ee\u10d0\u10e0\u10ef\u10d8\u10e1 \u10d2\u10d0\u10db\u10dd\u10d9\u10da\u10d4\u10d1\u10d8\u10d7. \u10e8\u10d4\u10db\u10dd\u10e1\u10d0\u10d5\u10d0\u10da\u10e1 \u10d0\u10d9\u10da\u10d3\u10d4\u10d1\u10d0 \u10de\u10d8\u10e0\u10d3\u10d0\u10de\u10d8\u10e0\u10d8 \u10ee\u10d0\u10e0\u10ef\u10d4\u10d1\u10d8, \u10e0\u10d8\u10d7\u10d0\u10ea \u10db\u10d8\u10d8\u10e6\u10d4\u10d1\u10d0 \u10e1\u10d0\u10d4\u10e0\u10d7\u10dd \u10db\u10dd\u10d2\u10d4\u10d1\u10d0, \u10e0\u10d0\u10e1\u10d0\u10ea \u10e8\u10d4\u10db\u10d3\u10d4\u10d2 \u10d0\u10d9\u10da\u10d3\u10d4\u10d1\u10d0 \u10e1\u10d0\u10dd\u10de\u10d4\u10e0\u10d0\u10ea\u10d8\u10dd \u10ee\u10d0\u10e0\u10ef\u10d4\u10d1\u10d8\u10ea (\u10d0\u10d3\u10db\u10d8\u10dc\u10d8\u10e1\u10e2\u10e0\u10d0\u10ea\u10d8\u10e3\u10da\u10d8 \u10d3\u10d0 \u10e1\u10ee\u10d5\u10d0 \u10e1\u10d0\u10dd\u10de\u10d4\u10e0\u10d0\u10ea\u10d8\u10dd \u10ee\u10d0\u10e0\u10ef\u10d4\u10d1\u10d8), \u10e0\u10d0\u10ea \u10d2\u10d5\u10d0\u10eb\u10da\u10d4\u10d5\u10e1 EBITDA-\u10e1.<\/p>\n\n\n\n<p>\u10e1\u10ee\u10d5\u10d0 \u10db\u10dd\u10db\u10d2\u10d4\u10d1\u10d8\u10d0\u10dc\u10dd\u10d1\u10d8\u10e1 \u10db\u10d0\u10e9\u10d5\u10d4\u10dc\u10d4\u10d1\u10da\u10d4\u10d1\u10d7\u10d0\u10dc \u10e8\u10d4\u10d3\u10d0\u10e0\u10d4\u10d1\u10d8\u10d7 EBITDA-\u10e1 \u10de\u10dd\u10de\u10e3\u10da\u10d0\u10e0\u10e3\u10da\u10dd\u10d1\u10d0\u10e1 \u10d2\u10d0\u10dc\u10d0\u10de\u10d8\u10e0\u10dd\u10d1\u10d4\u10d1\u10e1 \u10e0\u10d0\u10db\u10d3\u10d4\u10dc\u10d8\u10db\u10d4 \u10e4\u10d0\u10e5\u10e2\u10dd\u10e0\u10d8. \u10db\u10d0\u10d2\u10d0\u10da\u10d8\u10d7\u10d0\u10d3, \u10d4\u10e0\u10d7\u10d8 \u10e8\u10d4\u10ee\u10d4\u10d3\u10d5\u10d8\u10d7, <strong>\u10ec\u10db\u10d8\u10dc\u10d3\u10d0 \u10db\u10dd\u10d2\u10d4\u10d1\u10d0<\/strong>, \u10e0\u10dd\u10db\u10d4\u10da\u10d8\u10ea \u10db\u10d8\u10d8\u10e6\u10d4\u10d1\u10d0 \u10e8\u10d4\u10db\u10dd\u10e1\u10d0\u10d5\u10da\u10d4\u10d1\u10d8\u10d3\u10d0\u10dc \u10e7\u10d5\u10d4\u10da\u10d0 \u10ee\u10d0\u10e0\u10ef\u10d8\u10e1 \u10d2\u10d0\u10db\u10dd\u10d9\u10da\u10d4\u10d1\u10d8\u10d7, \u10e3\u10e4\u10e0\u10dd \u10db\u10d0\u10e0\u10e2\u10d8\u10d5\u10d8 \u10d3\u10d0 \u10da\u10dd\u10d2\u10d8\u10d9\u10e3\u10e0\u10d8 \u10db\u10d0\u10e9\u10d5\u10d4\u10dc\u10d4\u10d1\u10d4\u10da\u10d8 \u10e9\u10d0\u10dc\u10e1, \u10d7\u10e3\u10db\u10ea\u10d0, \u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d8\u10e1 \u10db\u10e4\u10da\u10dd\u10d1\u10d4\u10da\u10d4\u10d1\u10d8, \u10db\u10d4\u10dc\u10d4\u10ef\u10d4\u10e0\u10d4\u10d1\u10d8 \u10d3\u10d0 \u10d2\u10d0\u10e0\u10d4 \u10db\u10dd\u10db\u10ee\u10db\u10d0\u10e0\u10d4\u10d1\u10da\u10d4\u10d1\u10d8 \u10ee\u10e8\u10d8\u10e0 \u10e8\u10d4\u10db\u10d7\u10ee\u10d5\u10d4\u10d5\u10d0\u10e8\u10d8 \u10e1\u10ec\u10dd\u10e0\u10d4\u10d3 EBITDA-\u10e1 \u10d0\u10db\u10ef\u10dd\u10d1\u10d8\u10dc\u10d4\u10d1\u10d4\u10dc.<\/p>\n\n\n\n<p>\u10de\u10d8\u10e0\u10d5\u10d4\u10da \u10e0\u10d8\u10d2\u10e8\u10d8 EBITDA \u10d6\u10dd\u10db\u10d0\u10d5\u10e1 \u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d8\u10e1 \u10eb\u10d8\u10e0\u10d8\u10d7\u10d0\u10d3\u10d8 \u10e1\u10d0\u10e5\u10db\u10d8\u10d0\u10dc\u10dd\u10d1\u10d8\u10d3\u10d0\u10dc \u10db\u10dd\u10db\u10d2\u10d4\u10d1\u10d8\u10d0\u10dc\u10dd\u10d1\u10d0\u10e1 \u10d3\u10d0 \u10d0\u10ea\u10d0\u10da\u10d9\u10d4\u10d5\u10d4\u10d1\u10e1 \u10db\u10d4\u10dd\u10e0\u10d0\u10d3 \u10e4\u10d0\u10e5\u10e2\u10dd\u10e0\u10d4\u10d1\u10e1, \u10e0\u10dd\u10d2\u10dd\u10e0\u10d4\u10d1\u10d8\u10ea\u10d0\u10d0 \u10e1\u10d4\u10e1\u10ee\u10d8\u10e1 \u10de\u10e0\u10dd\u10ea\u10d4\u10dc\u10e2\u10d8 \u10d3\u10d0 \u10db\u10dd\u10d2\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d8.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-style-style-1 is-layout-flow wp-block-quote-is-layout-flow\">\n<p><em>\u10db\u10d0\u10d2\u10d0\u10da\u10d8\u10d7\u10d0\u10d3, \u10d0\u10d5\u10d8\u10e6\u10dd\u10d7 \u10d4\u10e0\u10d7\u10d8 \u10d3\u10d0 \u10d8\u10db\u10d0\u10d5\u10d4 \u10e1\u10e4\u10d4\u10e0\u10dd\u10e1 \u10ec\u10d0\u10e0\u10db\u10dd\u10db\u10d0\u10d3\u10d2\u10d4\u10dc\u10d4\u10da\u10d8 A-\u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d0 \u10d3\u10d0 B-\u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d0. A-\u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d8\u10e1 \u10db\u10d4\u10dc\u10d4\u10ef\u10db\u10d4\u10dc\u10e2\u10d8 \u10e4\u10d8\u10dc\u10d0\u10dc\u10e1\u10e3\u10e0\u10d0\u10d3 \u10e3\u10e4\u10e0\u10dd \u10d4\u10e4\u10d4\u10e5\u10e2\u10e3\u10e0\u10d0\u10d3 \u10db\u10d0\u10e0\u10d7\u10d0\u10d5\u10e1 \u10d7\u10d5\u10d8\u10d7\u10e6\u10d8\u10e0\u10d4\u10d1\u10e3\u10da\u10d4\u10d1\u10d8\u10e1\u10d0 \u10d3\u10d0 \u10e1\u10d0\u10dd\u10de\u10d4\u10e0\u10d0\u10ea\u10d8\u10dd \u10ee\u10d0\u10e0\u10ef\u10d4\u10d1\u10e1 \u10d5\u10d8\u10d3\u10e0\u10d4 B-\u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d8\u10e1 \u10db\u10d4\u10dc\u10d4\u10ef\u10db\u10d4\u10dc\u10e2\u10d8, \u10e0\u10d0\u10ea \u10d2\u10d0\u10db\u10dd\u10d8\u10ee\u10d0\u10e2\u10d4\u10d1\u10d0 \u10d8\u10db\u10d0\u10e8\u10d8, \u10e0\u10dd\u10db \u10d7\u10d8\u10d7\u10dd\u10d4\u10e3\u10da \u10da\u10d0\u10e0 \u10e8\u10d4\u10db\u10dd\u10e1\u10d0\u10d5\u10d0\u10da\u10d6\u10d4 \u10db\u10d4\u10e2\u10d8 \u10db\u10d0\u10e0\u10df\u10d0 \u10e0\u10e9\u10d4\u10d1\u10d0, \u10db\u10d0\u10d2\u10e0\u10d0\u10db, \u10e1\u10d0\u10d4\u10e0\u10d7\u10dd \u10ef\u10d0\u10db\u10e8\u10d8, A-\u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d0\u10e1 \u10ec\u10db\u10d8\u10dc\u10d3\u10d0 \u10db\u10dd\u10d2\u10d4\u10d1\u10d0 \u10e3\u10e4\u10e0\u10dd \u10dc\u10d0\u10d9\u10da\u10d4\u10d1\u10d8 \u10d0\u10e5\u10d5\u10e1, \u10d5\u10d8\u10d3\u10e0\u10d4 B-\u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d0\u10e1, \u10e0\u10d0\u10d3\u10d2\u10d0\u10dc A-\u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d8\u10e1 \u10e1\u10d0\u10ec\u10e7\u10d8\u10e1\u10d8 \u10d8\u10dc\u10d5\u10d4\u10e1\u10e2\u10d8\u10ea\u10d8\u10d0 \u10d3\u10d0\u10e4\u10d8\u10dc\u10d0\u10dc\u10e1\u10d4\u10d1\u10e3\u10da\u10d8\u10d0 \u10e1\u10d4\u10e1\u10ee\u10d8\u10d7, \u10ee\u10dd\u10da\u10dd B-\u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d8\u10e1\u10d0 \u10d3\u10d0\u10e4\u10d8\u10dc\u10d0\u10dc\u10e1\u10d4\u10d1\u10e3\u10da\u10d8\u10d0 \u10d3\u10d0\u10db\u10e4\u10e3\u10eb\u10dc\u10d4\u10d1\u10da\u10d8\u10e1 \u10d9\u10d0\u10de\u10d8\u10e2\u10d0\u10da\u10d8\u10d7, \u10e0\u10dd\u10db\u10d4\u10da\u10e1\u10d0\u10ea \u10d1\u10e3\u10e6\u10d0\u10da\u10e2\u10e0\u10e3\u10da\u10d0\u10d3 \u10d0\u10e0 \u10d4\u10e0\u10d8\u10ea\u10ee\u10d4\u10d1\u10d0 \u10de\u10e0\u10dd\u10ea\u10d4\u10dc\u10e2\u10d8\u10e1 \u10ee\u10d0\u10e0\u10ef\u10d8. \u10d0\u10e1\u10d4\u10d7 \u10e8\u10d4\u10db\u10d7\u10ee\u10d5\u10d4\u10d5\u10d0\u10e8\u10d8, \u10db\u10d4\u10dc\u10d4\u10ef\u10db\u10d4\u10dc\u10e2\u10d8\u10e1 \u10d4\u10e4\u10d4\u10e5\u10e2\u10d8\u10d0\u10dc\u10dd\u10d1\u10d8\u10e1\u10d0 \u10d3\u10d0 \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10d8\u10e1 \u10db\u10dd\u10db\u10d2\u10d4\u10d1\u10d8\u10d0\u10dc\u10dd\u10d1\u10d8\u10e1 \u10e1\u10d0\u10d6\u10dd\u10db\u10d0\u10d3 \u10ec\u10db\u10d8\u10dc\u10d3\u10d0 \u10db\u10dd\u10d2\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10db\u10dd\u10e7\u10d4\u10dc\u10d4\u10d1\u10d0 \u10db\u10ea\u10d3\u10d0\u10e0 \u10e8\u10d7\u10d0\u10d1\u10d4\u10ed\u10d3\u10d8\u10da\u10d4\u10d1\u10d0\u10e1 \u10e8\u10d4\u10e5\u10db\u10dc\u10d8\u10d3\u10d0, \u10e0\u10d0\u10d3\u10d2\u10d0\u10dc \u10d2\u10d0\u10db\u10dd\u10e7\u10d4\u10dc\u10d4\u10d1\u10e3\u10da\u10d8\u10d0 \u10d3\u10d0\u10e4\u10d8\u10dc\u10d0\u10dc\u10e1\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10dc\u10e1\u10ee\u10d5\u10d0\u10d5\u10d4\u10d1\u10e3\u10da\u10d8 \u10e1\u10e2\u10e0\u10e3\u10e5\u10e2\u10e3\u10e0\u10d4\u10d1\u10d8.<\/em><br>\u2013 \u10dc\u10d8\u10d9\u10d0 \u10ec\u10d8\u10d9\u10da\u10d0\u10e3\u10e0\u10d8 AccountAnts-\u10d8\u10e1 \u10d3\u10d8\u10e0\u10d4\u10e5\u10e2\u10dd\u10e0\u10d8<\/p>\n<\/blockquote>\n\n\n\n<p>\u10d4\u10e0\u10d7\u10d8 \u10d3\u10d0 \u10d8\u10db\u10d0\u10d5\u10d4 \u10e1\u10e4\u10d4\u10e0\u10dd\u10e1 \u10ec\u10d0\u10e0\u10db\u10dd\u10db\u10d0\u10d3\u10d2\u10d4\u10dc\u10d4\u10da\u10d8 \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10d4\u10d1\u10d8\u10e1 \u10db\u10dd\u10db\u10d2\u10d4\u10d1\u10d8\u10d0\u10dc\u10dd\u10d1\u10d8\u10e1 \u10d4\u10e0\u10d7\u10db\u10d0\u10dc\u10d4\u10d7\u10d7\u10d0\u10dc \u10e8\u10d4\u10e1\u10d0\u10d3\u10d0\u10e0\u10d4\u10d1\u10da\u10d0\u10d3 \u10ee\u10e8\u10d8\u10e0\u10d0\u10d3 \u10d2\u10d0\u10db\u10dd\u10d8\u10e7\u10d4\u10dc\u10d4\u10d1\u10d0 EBITDA \u10db\u10d0\u10e0\u10df\u10d4\u10d1\u10d8\u10e1 \u10e8\u10d4\u10d3\u10d0\u10e0\u10d4\u10d1\u10d0. <strong>EBITDA \u10db\u10d0\u10e0\u10df\u10d0<\/strong> \u10db\u10d8\u10d8\u10e6\u10d4\u10d1\u10d0 EBITDA-\u10e1 \u10ef\u10d0\u10db\u10e3\u10e0 \u10e8\u10d4\u10db\u10dd\u10e1\u10d0\u10d5\u10da\u10d4\u10d1\u10d6\u10d4 \u10d2\u10d0\u10e7\u10dd\u10e4\u10d8\u10d7. \u10d0\u10e6\u10dc\u10d8\u10e8\u10dc\u10e3\u10da\u10d8 \u10e1\u10d0\u10d6\u10dd\u10db\u10d8 \u10d0\u10e9\u10d5\u10d4\u10dc\u10d4\u10d1\u10e1, \u10d7\u10e3 \u10e0\u10d0 \u10de\u10e0\u10dd\u10ea\u10d4\u10dc\u10e2\u10e3\u10da\u10d8 \u10e3\u10d9\u10e3\u10d2\u10d4\u10d1\u10d0 \u10e0\u10e9\u10d4\u10d1\u10d0 \u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d0\u10e1 \u10e8\u10d4\u10db\u10dd\u10e1\u10d0\u10d5\u10da\u10d8\u10d3\u10d0\u10dc.<\/p>\n\n\n\n<p>\u10d0\u10e1\u10d4\u10d5\u10d4 \u10d0\u10e6\u10e1\u10d0\u10dc\u10d8\u10e8\u10dc\u10d0\u10d5\u10d8\u10d0, \u10e0\u10dd\u10db EBITDA \u10ec\u10d0\u10e0\u10db\u10dd\u10d0\u10d3\u10d2\u10d4\u10dc\u10e1 \u10e1\u10d0\u10dd\u10de\u10d4\u10e0\u10d0\u10ea\u10d8\u10dd \u10e4\u10e3\u10da\u10d0\u10d3\u10d8 \u10dc\u10d0\u10d9\u10d0\u10d3\u10d4\u10d1\u10d8\u10e1 \u10db\u10d8\u10d0\u10ee\u10da\u10dd\u10d4\u10d1\u10d0\u10e1. \u10d2\u10d0\u10db\u10dd\u10db\u10d3\u10d8\u10dc\u10d0\u10e0\u10d4 \u10d8\u10e5\u10d8\u10d3\u10d0\u10dc, \u10e0\u10dd\u10db EBITDA-\u10e8\u10d8 \u10d0\u10e0\u10d0\u10d0 \u10d2\u10d0\u10d7\u10d5\u10d0\u10da\u10d8\u10e1\u10ec\u10d8\u10dc\u10d4\u10d1\u10e3\u10da\u10d8 \u10ea\u10d5\u10d4\u10d7\u10d0 \u10d3\u10d0 \u10d0\u10db\u10dd\u10e0\u10e2\u10d8\u10d6\u10d0\u10ea\u10d8\u10d0, \u10e0\u10dd\u10db\u10da\u10d4\u10d1\u10d8\u10ea \u10d0\u10e0\u10d0\u10e4\u10e3\u10da\u10d0\u10d3\u10d8 \u10ee\u10d0\u10e0\u10ef\u10d4\u10d1\u10d8\u10d0, \u10d8\u10d2\u10d8 \u10e3\u10e4\u10e0\u10dd \u10d0\u10ee\u10da\u10dd\u10e1 \u10d3\u10d2\u10d0\u10e1 \u10e4\u10e3\u10da\u10d0\u10d3\u10d8 \u10dc\u10d0\u10d9\u10d0\u10d3\u10d4\u10d1\u10d8\u10e1 \u10db\u10d0\u10e9\u10d5\u10d4\u10dc\u10d4\u10d1\u10d4\u10da\u10d7\u10d0\u10dc \u10d5\u10d8\u10d3\u10e0\u10d4 \u10db\u10dd\u10d2\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10d6\u10dd\u10db\u10d5\u10d8\u10e1 \u10e1\u10ee\u10d5\u10d0 \u10db\u10d0\u10e9\u10d5\u10d4\u10dc\u10d4\u10d1\u10da\u10d4\u10d1\u10d8 (\u10db\u10d0\u10d2. EBIT). \u10db\u10d0\u10e0\u10d7\u10d0\u10da\u10d8\u10d0 EBITDA \u10d5\u10d4\u10e0 \u10d8\u10ed\u10d4\u10e0\u10e1 \u10e4\u10e3\u10da\u10d0\u10d3\u10d8 \u10e1\u10d0\u10ee\u10e1\u10e0\u10d4\u10d1\u10d8\u10e1 \u10e7\u10d5\u10d4\u10da\u10d0 \u10db\u10dd\u10eb\u10e0\u10d0\u10dd\u10d1\u10d0\u10e1 (\u10db\u10d0\u10d2. \u10e1\u10d0\u10db\u10e3\u10e8\u10d0\u10dd \u10d9\u10d0\u10de\u10d8\u10e2\u10d0\u10da\u10e8\u10d8 \u10ea\u10d5\u10da\u10d8\u10da\u10d4\u10d1\u10d4\u10d1\u10e1), \u10db\u10d0\u10d2\u10e0\u10d0\u10db \u10ee\u10e8\u10d8\u10e0\u10d0\u10d3 \u10d2\u10d0\u10db\u10dd\u10d8\u10e7\u10d4\u10dc\u10d4\u10d1\u10d0 \u10e0\u10dd\u10d2\u10dd\u10e0\u10ea \u10db\u10d8\u10d0\u10ee\u10da\u10dd\u10d4\u10d1\u10d8\u10d7\u10d8 \u10e1\u10d0\u10d6\u10dd\u10db\u10d8 \u10d8\u10db \u10d8\u10dc\u10d3\u10e3\u10e1\u10e2\u10e0\u10d8\u10d4\u10d1\u10e8\u10d8, \u10e1\u10d0\u10d3\u10d0\u10ea \u10ea\u10d5\u10d4\u10d7\u10d8\u10e1\u10d0 \u10d3\u10d0 \u10d0\u10db\u10dd\u10e0\u10e2\u10d8\u10d6\u10d0\u10ea\u10d8\u10d8\u10e1 \u10ee\u10d0\u10e0\u10ef\u10d4\u10d1\u10d8 \u10d2\u10d0\u10dc\u10e1\u10d0\u10d9\u10e3\u10d7\u10e0\u10d4\u10d1\u10d8\u10d7 \u10d3\u10d8\u10d3\u10d8\u10d0.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-style-style-1 is-layout-flow wp-block-quote-is-layout-flow\">\n<p><em>\u10db\u10d0\u10d2\u10d0\u10da\u10d8\u10d7\u10d0\u10d3, \u10d7\u10e3 \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10d8\u10e1 \u10e8\u10d4\u10db\u10dd\u10e1\u10d0\u10d5\u10d0\u10da\u10d8 \u10d7\u10d5\u10d8\u10e1 \u10d2\u10d0\u10dc\u10db\u10d0\u10d5\u10da\u10dd\u10d1\u10d0\u10e8\u10d8 \u10d8\u10e7\u10dd 50,000 \u10da\u10d0\u10e0\u10d8 \u10d3\u10d0 \u10ef\u10d0\u10db\u10e3\u10e0\u10db\u10d0 \u10ee\u10d0\u10e0\u10ef\u10d4\u10d1\u10db\u10d0, \u10d2\u10d0\u10e0\u10d3\u10d0 \u10e1\u10d0\u10de\u10e0\u10dd\u10ea\u10d4\u10dc\u10e2\u10dd \u10ee\u10d0\u10e0\u10ef\u10d8\u10e1, \u10ea\u10d5\u10d4\u10d7\u10d8\u10e1\u10d0 \u10ee\u10d0\u10e0\u10ef\u10d8\u10e1, \u10d0\u10db\u10dd\u10e0\u10e2\u10d8\u10d6\u10d0\u10ea\u10d8\u10d8\u10e1 \u10ee\u10d0\u10e0\u10ef\u10d8\u10e1 \u10d3\u10d0 \u10db\u10dd\u10d2\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d8\u10e1 \u10ee\u10d0\u10e0\u10ef\u10d8\u10e1\u10d0, \u10e8\u10d4\u10d0\u10d3\u10d2\u10d8\u10dc\u10d0 40,000 \u10da\u10d0\u10e0\u10d8, \u10db\u10d0\u10e8\u10d8\u10dc \u10db\u10d8\u10e1\u10d8 EBITDA \u10d2\u10d0\u10db\u10dd\u10d3\u10d8\u10e1 10,000 \u10da\u10d0\u10e0\u10d8, \u10ee\u10dd\u10da\u10dd EBITDA \u10db\u10d0\u10e0\u10df\u10d0\u10d0 20%, \u10e0\u10dd\u10db\u10d4\u10da\u10d8\u10ea \u10db\u10d8\u10d8\u10e6\u10d4\u10d1\u10d0 \u10d0\u10db 10,000 \u10da\u10d0\u10e0\u10d8\u10e1 50,000 \u10da\u10d0\u10e0\u10d6\u10d4 \u10d2\u10d0\u10e7\u10dd\u10e4\u10d8\u10d7.<\/em> <br><em>20%-\u10d8\u10d0\u10dc\u10d8 EBITDA \u10db\u10d0\u10e0\u10df\u10d0 \u10dc\u10d8\u10e8\u10dc\u10d0\u10d5\u10e1 \u10d8\u10db\u10d0\u10e1, \u10e0\u10dd\u10db \u10e7\u10dd\u10d5\u10d4\u10da\u10d8 100 \u10da\u10d0\u10e0\u10d8\u10e1 \u10e8\u10d4\u10db\u10dd\u10e1\u10d0\u10d5\u10d0\u10da\u10d6\u10d4, \u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d0\u10e1 \u10e0\u10e9\u10d4\u10d1\u10d0 20 \u10da\u10d0\u10e0\u10d8\u10e1 EBITDA. \u10e1\u10ee\u10d5\u10d0 \u10d7\u10d0\u10dc\u10d0\u10d1\u10d0\u10e0 \u10de\u10d8\u10e0\u10dd\u10d1\u10d4\u10d1\u10e8\u10d8, \u10e0\u10d0\u10ea \u10e3\u10e4\u10e0\u10dd \u10d3\u10d8\u10d3\u10d8\u10d0 EBITDA \u10db\u10d0\u10e0\u10df\u10d0, \u10db\u10d8\u10d7 \u10e3\u10d9\u10d4\u10d7\u10d4\u10e1\u10d8\u10d0 \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10d8\u10e1\u10d7\u10d5\u10d8\u10e1.<\/em><\/p>\n<\/blockquote>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u10e1\u10d0\u10d4\u10e0\u10d7\u10dd \u10db\u10dd\u10d2\u10d4\u10d1\u10d0 \u10d3\u10d0 <\/strong><strong>\u10e1\u10d0\u10d4\u10e0\u10d7\u10dd \u10db\u10dd\u10d2\u10d4\u10d1\u10d8\u10e1 \u10db\u10d0\u10e0\u10df\u10d0 (Gross profit margin)<\/strong><\/h2>\n\n\n\n<p>\u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d8\u10e1 \u10e8\u10d4\u10db\u10dd\u10e1\u10d0\u10d5\u10da\u10d4\u10d1\u10e1 \u10d2\u10d0\u10db\u10dd\u10d9\u10da\u10d4\u10d1\u10e3\u10da\u10d8 \u10de\u10d8\u10e0\u10d3\u10d0\u10de\u10d8\u10e0\u10d8 \u10ee\u10d0\u10e0\u10ef\u10d4\u10d1\u10d8 \u10ec\u10d0\u10e0\u10db\u10dd\u10d0\u10d3\u10d2\u10d4\u10dc\u10e1 <strong>\u10e1\u10d0\u10d4\u10e0\u10d7\u10dd \u10db\u10dd\u10d2\u10d4\u10d1\u10d0\u10e1<\/strong>. \u10d0\u10e6\u10dc\u10d8\u10e8\u10dc\u10e3\u10da\u10d8 \u10db\u10d0\u10e9\u10d5\u10d4\u10dc\u10d4\u10d1\u10d4\u10da\u10d8 \u10e8\u10d4\u10d8\u10eb\u10da\u10d4\u10d1\u10d0 \u10d3\u10d0\u10d5\u10d7\u10d5\u10d0\u10da\u10dd\u10d7 \u10d3\u10e0\u10dd\u10d8\u10e1 \u10dc\u10d4\u10d1\u10d8\u10e1\u10db\u10d8\u10d4\u10e0 \u10db\u10dd\u10dc\u10d0\u10d9\u10d5\u10d4\u10d7\u10d6\u10d4, \u10db\u10d0\u10d2\u10d0\u10da\u10d8\u10d7\u10d0\u10d3 \u10ec\u10d4\u10da\u10d6\u10d4, \u10d9\u10d5\u10d0\u10e0\u10e2\u10d0\u10da\u10d6\u10d4 \u10d0\u10dc \u10d7\u10e3\u10dc\u10d3\u10d0\u10ea \u10d4\u10e0\u10d7 \u10d7\u10d5\u10d4\u10d6\u10d4. \u10e1\u10d0\u10d4\u10e0\u10d7\u10dd \u10db\u10dd\u10d2\u10d4\u10d1\u10d0 \u10d0\u10e9\u10d5\u10d4\u10dc\u10d4\u10d1\u10e1 \u10e0\u10d0 \u10d7\u10d0\u10dc\u10ee\u10d0 \u10e0\u10e9\u10d4\u10d1\u10d0 \u10e8\u10d4\u10db\u10dd\u10e1\u10d0\u10d5\u10da\u10d8\u10d3\u10d0\u10dc, \u10d7\u10e3 \u10db\u10d0\u10e1 \u10d2\u10d0\u10db\u10dd\u10d5\u10d0\u10d9\u10da\u10d4\u10d1\u10d7 \u10db\u10d8\u10e1 \u10d2\u10d0\u10db\u10dd\u10db\u10e3\u10e8\u10d0\u10d5\u10d4\u10d1\u10d0\u10e1\u10d7\u10d0\u10dc \u10d3\u10d0\u10d9\u10d0\u10d5\u10e8\u10d8\u10e0\u10d4\u10d1\u10e3\u10da \u10de\u10d8\u10e0\u10d3\u10d0\u10de\u10d8\u10e0 \u10ee\u10d0\u10e0\u10ef\u10d4\u10d1\u10e1. <\/p>\n\n\n\n<p><strong>\u10de\u10d8\u10e0\u10d3\u10d0\u10de\u10d8\u10e0\u10d8 \u10ee\u10d0\u10e0\u10ef\u10d4\u10d1\u10d8<\/strong> \u10d0\u10e0\u10d8\u10e1 \u10d8\u10e1 \u10ee\u10d0\u10e0\u10ef\u10d4\u10d1\u10d8, \u10e0\u10dd\u10db\u10da\u10d4\u10d1\u10d8\u10ea \u10e3\u10e8\u10e3\u10d0\u10da\u10dd\u10d3 \u10de\u10e0\u10dd\u10d3\u10e3\u10e5\u10e2\u10d8\u10e1 \u10d0\u10dc \u10e1\u10d4\u10e0\u10d5\u10d8\u10e1\u10d8\u10e1 \u10e8\u10d4\u10e5\u10db\u10dc\u10d0\u10e1 \u10db\u10dd\u10ee\u10db\u10d0\u10e0\u10d3\u10d0, \u10db\u10d0\u10d2\u10d0\u10da\u10d8\u10d7\u10d0\u10d3 \u10e1\u10d8\u10da\u10d0\u10db\u10d0\u10d6\u10d8\u10e1 \u10e1\u10d0\u10da\u10dd\u10dc\u10d8\u10e1 \u10e8\u10d4\u10db\u10d7\u10ee\u10d5\u10d4\u10d5\u10d0\u10e8\u10d8 \u10de\u10d8\u10e0\u10d3\u10d0\u10de\u10d8\u10e0\u10d8 \u10ee\u10d0\u10e0\u10ef\u10d8\u10d0 \u10e1\u10e2\u10d8\u10da\u10d8\u10e1\u10e2\u10d8\u10e1 \u10ee\u10d4\u10da\u10e4\u10d0\u10e1\u10d8 \u10d3\u10d0 \u10d7\u10db\u10d8\u10e1 \u10de\u10e0\u10dd\u10d3\u10e3\u10e5\u10e2\u10d4\u10d1\u10d8. \u10ee\u10dd\u10da\u10dd \u10d6\u10dd\u10d2\u10d0\u10d3\u10d8 \u10d3\u10d0 \u10d0\u10d3\u10db\u10d8\u10dc\u10d8\u10e1\u10e2\u10e0\u10d0\u10ea\u10d8\u10e3\u10da\u10d8 \u10ee\u10d0\u10e0\u10ef\u10d4\u10d1\u10d8 \u10d0\u10e0\u10d8\u10e1 <strong>\u10d0\u10e0\u10d0\u10de\u10d8\u10e0\u10d3\u10d0\u10de\u10d8\u10e0\u10d8 \u10ee\u10d0\u10e0\u10ef\u10d4\u10d1\u10d8<\/strong>, \u10db\u10d0\u10d2\u10d0\u10da\u10d8\u10d7\u10d0\u10d3 \u10db\u10d0\u10e0\u10d9\u10d4\u10e2\u10d8\u10dc\u10d2\u10d8\u10e1 \u10ee\u10d0\u10e0\u10ef\u10d8 \u10d3\u10d0 \u10dd\u10e4\u10d8\u10e1\u10d8\u10e1 \u10d0\u10d3\u10db\u10d8\u10dc\u10d8\u10e1\u10e2\u10e0\u10d0\u10e2\u10dd\u10e0\u10d8\u10e1 \u10ee\u10d4\u10da\u10e4\u10d0\u10e1\u10d8.<\/p>\n\n\n\n<p><strong>\u10e1\u10d0\u10d4\u10e0\u10d7\u10dd \u10db\u10dd\u10d2\u10d4\u10d1\u10d8\u10e1 \u10db\u10d0\u10e0\u10df\u10d0<\/strong> \u10db\u10d8\u10d8\u10e6\u10d4\u10d1\u10d0 \u10db\u10d8\u10e1 \u10ef\u10d0\u10db\u10e3\u10e0 \u10e8\u10d4\u10db\u10dd\u10e1\u10d0\u10d5\u10da\u10d4\u10d1\u10d6\u10d4 \u10d2\u10d0\u10e7\u10dd\u10e4\u10d8\u10d7. EBITDA \u10db\u10d0\u10e0\u10df\u10d8\u10e1 \u10db\u10e1\u10d2\u10d0\u10d5\u10e1\u10d0\u10d3, \u10e1\u10d0\u10d4\u10e0\u10d7\u10dd \u10db\u10dd\u10d2\u10d4\u10d1\u10d8\u10e1 \u10db\u10d0\u10e0\u10df\u10d0\u10ea \u10e8\u10d4\u10e1\u10d0\u10eb\u10da\u10d4\u10d1\u10d4\u10da\u10d8\u10d0, \u10e0\u10dd\u10db \u10e8\u10d4\u10d3\u10d0\u10e0\u10d3\u10d4\u10e1 \u10d4\u10e0\u10d7\u10d8 \u10d3\u10d0 \u10d8\u10db\u10d0\u10d5\u10d4 \u10e1\u10e4\u10d4\u10e0\u10dd\u10e1 \u10ec\u10d0\u10e0\u10db\u10dd\u10db\u10d0\u10d3\u10d2\u10d4\u10dc\u10d4\u10da \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10d4\u10d1\u10e1 \u10e8\u10dd\u10e0\u10d8\u10e1. \u10e1\u10ee\u10d5\u10d0 \u10d7\u10d0\u10dc\u10d0\u10d1\u10d0\u10e0 \u10de\u10d8\u10e0\u10dd\u10d1\u10d4\u10d1\u10e8\u10d8, \u10db\u10d4\u10e2\u10d8 \u10e1\u10d0\u10d4\u10e0\u10d7\u10dd \u10db\u10dd\u10d2\u10d4\u10d1\u10d8\u10e1 \u10db\u10d0\u10e0\u10df\u10d8\u10e1 \u10db\u10e5\u10dd\u10dc\u10d4 \u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d0 \u10e3\u10e4\u10e0\u10dd \u10d4\u10e4\u10d4\u10e5\u10e2\u10d8\u10d0\u10dc\u10d0\u10d3 \u10db\u10d0\u10e0\u10d7\u10d0\u10d5\u10e1 \u10db\u10d8\u10e1 \u10de\u10d8\u10e0\u10d3\u10d0\u10de\u10d8\u10e0 \u10ee\u10d0\u10e0\u10ef\u10d4\u10d1\u10e1. <\/p>\n\n\n\n<p>\u10ee\u10e8\u10d8\u10e0 \u10e8\u10d4\u10db\u10d7\u10ee\u10d5\u10d4\u10d5\u10d0\u10e8\u10d8 \u10db\u10d0\u10e6\u10d0\u10da\u10d8 \u10db\u10d0\u10e0\u10df\u10d0 \u10e8\u10d4\u10d8\u10eb\u10da\u10d4\u10d1\u10d0 \u10d2\u10d0\u10dc\u10de\u10d8\u10e0\u10dd\u10d1\u10d4\u10d1\u10e3\u10da\u10d8 \u10d8\u10e7\u10dd\u10e1 \u10d4.\u10ec. <strong>\u201e\u10db\u10d0\u10e1\u10e8\u10e2\u10d0\u10d1\u10d8\u10e1 \u10d4\u10d9\u10dd\u10dc\u10dd\u10db\u10d8\u10e3\u10e0\u10dd\u10d1\u10d8\u10e1\u201c<\/strong> \u10d4\u10e4\u10d4\u10e5\u10e2\u10d8\u10d7, \u10e0\u10d0\u10ea \u10d2\u10e3\u10da\u10d8\u10e1\u10ee\u10db\u10dd\u10d1\u10e1 \u10d8\u10db\u10d0\u10e1, \u10e0\u10dd\u10db \u10e3\u10e4\u10e0\u10dd \u10db\u10e1\u10ee\u10d5\u10d8\u10da \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10e1 \u10e8\u10d4\u10e3\u10eb\u10da\u10d8\u10d0 \u10e3\u10e4\u10e0\u10dd \u10db\u10ea\u10d8\u10e0\u10d4 \u10ee\u10d0\u10e0\u10ef\u10d4\u10d1\u10d8\u10d7 \u10e3\u10d6\u10e0\u10e3\u10dc\u10d5\u10d4\u10da\u10e7\u10dd\u10e1 \u10e8\u10d4\u10db\u10dd\u10e1\u10d0\u10d5\u10da\u10d8\u10e1 \u10db\u10d8\u10e6\u10d4\u10d1\u10d0, \u10e0\u10d0\u10d3\u10d2\u10d0\u10dc \u201e\u10e1\u10d0\u10d5\u10d0\u10ed\u10e0\u10dd \u10e3\u10de\u10d8\u10e0\u10d0\u10e2\u10d4\u10e1\u10dd\u10d1\u10d0\u201c \u10d0\u10e5\u10d5\u10e1 \u10db\u10dd\u10db\u10ec\u10dd\u10d3\u10d4\u10d1\u10da\u10d4\u10d1\u10d7\u10d0\u10dc. \u10db\u10d0\u10e0\u10e2\u10d8\u10d5\u10d0\u10d3 \u10e0\u10dd\u10db \u10d5\u10d7\u10e5\u10d5\u10d0\u10d7 &#8211; \u10db\u10d4\u10e2\u10d8 \u10de\u10e0\u10dd\u10d3\u10e3\u10e5\u10ea\u10d8\u10d8\u10e1 \u10d3\u10d0 \u10db\u10dd\u10db\u10e1\u10d0\u10ee\u10e3\u10e0\u10d4\u10d1\u10d8\u10e1 \u10e8\u10d4\u10eb\u10d4\u10dc\u10d0 \u10db\u10dd\u10db\u10ec\u10dd\u10d3\u10d4\u10d1\u10da\u10d8\u10e1\u10d2\u10d0\u10dc \u10e1\u10d0\u10e8\u10e3\u10d0\u10da\u10d4\u10d1\u10d0\u10e1 \u10d0\u10eb\u10da\u10d4\u10d5\u10e1 \u10db\u10e1\u10ee\u10d5\u10d8\u10da \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10e1, \u10e0\u10dd\u10db \u10d2\u10d0\u10db\u10dd\u10d8\u10d5\u10d0\u10ed\u10e0\u10dd\u10e1 \u10db\u10d4\u10e2\u10d8 \u10e4\u10d0\u10e1\u10d3\u10d0\u10d9\u10da\u10d4\u10d1\u10d0.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-style-style-1 is-layout-flow wp-block-quote-is-layout-flow\">\n<p><em>\u10db\u10d0\u10d2\u10d0\u10da\u10d8\u10d7\u10d0\u10d3, \u10d7\u10e3 \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10d8\u10e1 \u10e8\u10d4\u10db\u10dd\u10e1\u10d0\u10d5\u10d0\u10da\u10d8 \u10d7\u10d5\u10d8\u10e1 \u10d2\u10d0\u10dc\u10db\u10d0\u10d5\u10da\u10dd\u10d1\u10d0\u10e8\u10d8 \u10d8\u10e7\u10dd 50,000 \u10da\u10d0\u10e0\u10d8 \u10d3\u10d0 \u10de\u10d8\u10e0\u10d3\u10d0\u10de\u10d8\u10e0\u10db\u10d0 \u10ee\u10d0\u10e0\u10ef\u10d4\u10d1\u10db\u10d0 \u10e8\u10d4\u10d0\u10d3\u10d2\u10d8\u10dc\u10d0 28,000 \u10da\u10d0\u10e0\u10d8, \u10db\u10d0\u10e8\u10d8\u10dc \u10db\u10d8\u10e1\u10d8 \u10e1\u10d0\u10d4\u10e0\u10d7\u10dd \u10db\u10dd\u10d2\u10d4\u10d1\u10d0\u10d0 22,000 \u10da\u10d0\u10e0\u10d8, \u10ee\u10dd\u10da\u10dd \u10e1\u10d0\u10d4\u10e0\u10d7\u10dd \u10db\u10dd\u10d2\u10d4\u10d1\u10d8\u10e1 \u10db\u10d0\u10e0\u10df\u10d0\u10d0 44%, \u10e0\u10dd\u10db\u10d4\u10da\u10d8\u10ea \u10db\u10d8\u10d8\u10e6\u10d4\u10d1\u10d0 \u10d0\u10db 22,000 \u10da\u10d0\u10e0\u10d8\u10e1 50,000 \u10da\u10d0\u10e0\u10d6\u10d4 \u10d2\u10d0\u10e7\u10dd\u10e4\u10d8\u10d7.<\/em><br><em>44%-\u10d8\u10d0\u10dc\u10d8 \u10e1\u10d0\u10d4\u10e0\u10d7\u10dd \u10db\u10dd\u10d2\u10d4\u10d1\u10d8\u10e1 \u10db\u10d0\u10e0\u10df\u10d0 \u10dc\u10d8\u10e8\u10dc\u10d0\u10d5\u10e1 \u10d8\u10db\u10d0\u10e1, \u10e0\u10dd\u10db \u10e7\u10dd\u10d5\u10d4\u10da\u10d8 100 \u10da\u10d0\u10e0\u10d8\u10e1 \u10e8\u10d4\u10db\u10dd\u10e1\u10d0\u10d5\u10d0\u10da\u10d6\u10d4, \u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d0\u10e1 \u10e0\u10e9\u10d4\u10d1\u10d0 44 \u10da\u10d0\u10e0\u10d8\u10e1 \u10e1\u10d0\u10d4\u10e0\u10d7\u10dd \u10db\u10dd\u10d2\u10d4\u10d1\u10d0. \u10e1\u10ee\u10d5\u10d0 \u10d7\u10d0\u10dc\u10d0\u10d1\u10d0\u10e0 \u10de\u10d8\u10e0\u10dd\u10d1\u10d4\u10d1\u10e8\u10d8, \u10e0\u10d0\u10ea \u10e3\u10e4\u10e0\u10dd \u10d3\u10d8\u10d3\u10d8\u10d0 \u10e1\u10d0\u10d4\u10e0\u10d7\u10dd \u10db\u10dd\u10d2\u10d4\u10d1\u10d8\u10e1 \u10db\u10d0\u10e0\u10df\u10d0, \u10db\u10d8\u10d7 \u10e3\u10d9\u10d4\u10d7\u10d4\u10e1\u10d8\u10d0 \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10d8\u10e1\u10d7\u10d5\u10d8\u10e1.<\/em><\/p>\n<\/blockquote>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u10ec\u10db\u10d8\u10dc\u10d3\u10d0 \u10db\u10dd\u10d2\u10d4\u10d1\u10d0 \u10d3\u10d0 \u10ec\u10db\u10d8\u10dc\u10d3\u10d0 \u10db\u10dd\u10d2\u10d4\u10d1\u10d8\u10e1 \u10db\u10d0\u10e0\u10df\u10d0 (Net profit margin)<\/strong><\/h2>\n\n\n\n<p>\u10e0\u10dd\u10d2\u10dd\u10e0\u10ea \u10d6\u10d4\u10db\u10dd\u10d7 \u10d0\u10e6\u10d5\u10dc\u10d8\u10e8\u10dc\u10d4\u10d7, <strong>\u10ec\u10db\u10d8\u10dc\u10d3\u10d0 \u10db\u10dd\u10d2\u10d4\u10d1\u10d0\u10d6\u10d4<\/strong> \u10db\u10dd\u10e5\u10db\u10d4\u10d3\u10d4\u10d1\u10e1 \u10db\u10d4\u10e2\u10d8 \u10e4\u10d0\u10e5\u10e2\u10dd\u10e0\u10d8 \u10d5\u10d8\u10d3\u10e0\u10d4 \u10d6\u10d4\u10db\u10dd\u10d7 \u10d2\u10d0\u10dc\u10ee\u10d8\u10da\u10e3\u10da \u10dd\u10e0 \u10db\u10d0\u10e0\u10df\u10d0\u10d6\u10d4, \u10db\u10d0\u10d7 \u10e8\u10dd\u10e0\u10d8\u10e1 \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10d8\u10e1 \u10d3\u10d0\u10e4\u10d8\u10dc\u10d0\u10dc\u10e1\u10d4\u10d1\u10d8\u10e1 \u10e1\u10e2\u10e0\u10e3\u10e5\u10e2\u10e3\u10e0\u10d0. \u10db\u10d0\u10d2\u10d0\u10da\u10d8\u10d7\u10d0\u10d3, \u10e1\u10d4\u10e1\u10ee\u10d8\u10d7 \u10d3\u10d0\u10e4\u10d8\u10dc\u10d0\u10dc\u10e1\u10d4\u10d1\u10e3\u10da \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10e1 \u10e2\u10d5\u10d8\u10e0\u10d7\u10d0\u10d3 \u10d0\u10ec\u10d4\u10d5\u10e1 \u10e1\u10d0\u10de\u10e0\u10dd\u10ea\u10d4\u10dc\u10e2\u10dd \u10ee\u10d0\u10e0\u10ef\u10d8, \u10ee\u10dd\u10da\u10dd \u10d9\u10d0\u10de\u10d8\u10e2\u10d0\u10da\u10d8\u10d7 \u10d3\u10d0\u10e4\u10d8\u10dc\u10d0\u10dc\u10e1\u10d4\u10d1\u10e3\u10da \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10e1, \u10d1\u10e3\u10e6\u10d0\u10da\u10e2\u10e0\u10e3\u10da\u10d0\u10d3, \u10d0\u10e0 \u10d4\u10e0\u10d8\u10ea\u10ee\u10d4\u10d1\u10d0 \u10d0\u10e6\u10dc\u10d8\u10e8\u10dc\u10e3\u10da\u10d8 \u10ee\u10d0\u10e0\u10ef\u10d8. \u10d0\u10db\u10d8\u10e2\u10dd\u10db \u10e1\u10ee\u10d5\u10d0\u10d3\u10d0\u10e1\u10ee\u10d5\u10d0 \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10d4\u10d1\u10d8\u10e1 \u10e8\u10d4\u10d3\u10d0\u10e0\u10d4\u10d1\u10d0 \u10dc\u10d0\u10d9\u10da\u10d4\u10d1\u10d0\u10d3 \u10dd\u10d1\u10d8\u10d4\u10e5\u10e2\u10e3\u10e0\u10d8\u10d0 \u10ec\u10db\u10d8\u10dc\u10d3\u10d0 \u10db\u10dd\u10d2\u10d4\u10d1\u10d8\u10e1 \u10db\u10d0\u10e0\u10df\u10d8\u10e1 \u10e8\u10d4\u10db\u10d7\u10ee\u10d5\u10d4\u10d5\u10d0\u10e8\u10d8. \u10d7\u10e3\u10db\u10ea\u10d0, \u10ec\u10db\u10d8\u10dc\u10d3\u10d0 \u10db\u10dd\u10d2\u10d4\u10d1\u10d8\u10e1 \u10db\u10d0\u10e0\u10df\u10d0 \u10d0\u10e5\u10e2\u10d8\u10e3\u10e0\u10d0\u10d3 \u10d2\u10d0\u10db\u10dd\u10d8\u10e7\u10d4\u10dc\u10d4\u10d1\u10d0 \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1-\u10e1\u10d0\u10db\u10e7\u10d0\u10e0\u10dd\u10e8\u10d8.<\/p>\n\n\n\n<p>\u10ec\u10db\u10d8\u10dc\u10d3\u10d0 \u10db\u10dd\u10d2\u10d4\u10d1\u10d8\u10e1 \u10db\u10d0\u10e0\u10df\u10d8\u10e1 \u10d3\u10d0\u10e1\u10d0\u10d7\u10d5\u10da\u10d4\u10da\u10d0\u10d3, \u10e8\u10d4\u10db\u10dd\u10e1\u10d0\u10d5\u10d0\u10da\u10e1 \u10e3\u10dc\u10d3\u10d0 \u10d3\u10d0\u10d0\u10d9\u10da\u10dd\u10d7 \u10e7\u10d5\u10d4\u10da\u10d0 \u10ee\u10d0\u10e0\u10ef\u10d8 &#8211; \u10e8\u10d4\u10d3\u10d4\u10d2\u10d8 \u10ec\u10d0\u10e0\u10db\u10dd\u10d0\u10d3\u10d2\u10d4\u10dc\u10e1 \u10ec\u10db\u10d8\u10dc\u10d3\u10d0 \u10db\u10dd\u10d2\u10d4\u10d1\u10d0\u10e1. \u10e8\u10d4\u10db\u10d3\u10d4\u10d2 \u10d0\u10db \u10ec\u10db\u10d8\u10dc\u10d3\u10d0 \u10db\u10dd\u10d2\u10d4\u10d1\u10d0\u10e1 \u10e7\u10dd\u10e4\u10d7 \u10e8\u10d4\u10db\u10dd\u10e1\u10d0\u10d5\u10d0\u10da\u10d6\u10d4 \u10d3\u10d0 \u10d8\u10e6\u10d4\u10d1\u10d7 \u10ec\u10db\u10d8\u10dc\u10d3\u10d0 \u10db\u10dd\u10d2\u10d4\u10d1\u10d8\u10e1 \u10db\u10d0\u10e0\u10df\u10d0\u10e1.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-style-style-1 is-layout-flow wp-block-quote-is-layout-flow\">\n<p><em>\u10db\u10d0\u10d2\u10d0\u10da\u10d8\u10d7\u10d0\u10d3, \u10d7\u10e3 \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10d8\u10e1 \u10e8\u10d4\u10db\u10dd\u10e1\u10d0\u10d5\u10d0\u10da\u10d8 \u10d7\u10d5\u10d8\u10e1 \u10d2\u10d0\u10dc\u10db\u10d0\u10d5\u10da\u10dd\u10d1\u10d0\u10e8\u10d8 \u10d8\u10e7\u10dd 50,000 \u10da\u10d0\u10e0\u10d8 \u10d3\u10d0 \u10ee\u10d0\u10e0\u10ef\u10d4\u10d1\u10db\u10d0 \u10e8\u10d4\u10d0\u10d3\u10d2\u10d8\u10dc\u10d0 45,000 \u10da\u10d0\u10e0\u10d8 (\u10db\u10d0\u10d7 \u10e8\u10dd\u10e0\u10d8\u10e1 \u10de\u10d8\u10e0\u10d3\u10d0\u10de\u10d8\u10e0\u10db\u10d0 \u10d3\u10d0 \u10d0\u10e0\u10d0\u10de\u10d8\u10e0\u10d3\u10d0\u10de\u10d8\u10e0\u10db\u10d0 \u10ee\u10d0\u10e0\u10ef\u10d4\u10d1\u10db\u10d0), \u10db\u10d0\u10e8\u10d8\u10dc \u10db\u10d8\u10e1\u10d8 \u10ec\u10db\u10d8\u10dc\u10d3\u10d0 \u10db\u10dd\u10d2\u10d4\u10d1\u10d0\u10d0 5,000 \u10da\u10d0\u10e0\u10d8, \u10ee\u10dd\u10da\u10dd \u10ec\u10db\u10d8\u10dc\u10d3\u10d0 \u10db\u10dd\u10d2\u10d4\u10d1\u10d8\u10e1 \u10db\u10d0\u10e0\u10df\u10d0\u10d0 10%, \u10e0\u10dd\u10db\u10d4\u10da\u10d8\u10ea \u10db\u10d8\u10d8\u10e6\u10d4\u10d1\u10d0 \u10d0\u10db 5,000 \u10da\u10d0\u10e0\u10d8\u10e1 50,000 \u10da\u10d0\u10e0\u10d6\u10d4 \u10d2\u10d0\u10e7\u10dd\u10e4\u10d8\u10d7.<\/em><br><em>10%-\u10d8\u10d0\u10dc\u10d8 \u10db\u10dd\u10d2\u10d4\u10d1\u10d8\u10e1 \u10db\u10d0\u10e0\u10df\u10d0 \u10dc\u10d8\u10e8\u10dc\u10d0\u10d5\u10e1 \u10d8\u10db\u10d0\u10e1, \u10e0\u10dd\u10db \u10e7\u10dd\u10d5\u10d4\u10da\u10d8 100 \u10da\u10d0\u10e0\u10d8\u10e1 \u10e8\u10d4\u10db\u10dd\u10e1\u10d0\u10d5\u10d0\u10da\u10d6\u10d4, \u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d0\u10e1 \u10e0\u10e9\u10d4\u10d1\u10d0 10 \u10da\u10d0\u10e0\u10d8\u10e1 \u10ec\u10db\u10d8\u10dc\u10d3\u10d0 \u10db\u10dd\u10d2\u10d4\u10d1\u10d0. \u10e1\u10ee\u10d5\u10d0 \u10d7\u10d0\u10dc\u10d0\u10d1\u10d0\u10e0 \u10de\u10d8\u10e0\u10dd\u10d1\u10d4\u10d1\u10e8\u10d8, \u10e0\u10d0\u10ea \u10e3\u10e4\u10e0\u10dd \u10d3\u10d8\u10d3\u10d8\u10d0 \u10ec\u10db\u10d8\u10dc\u10d3\u10d0 \u10db\u10dd\u10d2\u10d4\u10d1\u10d8\u10e1 \u10db\u10d0\u10e0\u10df\u10d0, \u10db\u10d8\u10d7 \u10e3\u10d9\u10d4\u10d7\u10d4\u10e1\u10d8\u10d0 \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10d8\u10e1\u10d7\u10d5\u10d8\u10e1.<\/em><\/p>\n<\/blockquote>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u10e3\u10d9\u10e3\u10d2\u10d4\u10d1\u10d0 \u10e1\u10d0\u10d9\u10e3\u10d7\u10d0\u10e0 \u10d9\u10d0\u10de\u10d8\u10e2\u10d0\u10da\u10d6\u10d4 (ROE)<\/strong><\/h2>\n\n\n\n<p>\u10d2\u10d0\u10dc\u10e1\u10ee\u10d5\u10d0\u10d5\u10d4\u10d1\u10d8\u10d7 \u10d6\u10d4\u10db\u10dd\u10d7 \u10d0\u10e6\u10ec\u10d4\u10e0\u10d8\u10da\u10d8 \u10e1\u10d0\u10db\u10d8 \u10e1\u10d0\u10d6\u10dd\u10db\u10d8\u10e1\u10d2\u10d0\u10dc, \u10e0\u10dd\u10db\u10da\u10d4\u10d1\u10d8\u10ea \u10d8\u10d7\u10d5\u10da\u10d8\u10d0\u10dc \u10de\u10e0\u10dd\u10ea\u10d4\u10dc\u10e2\u10e3\u10da \u10d0\u10db\u10dd\u10dc\u10d0\u10d2\u10d4\u10d1\u10e1 \u10e8\u10d4\u10db\u10dd\u10e1\u10d0\u10d5\u10d0\u10da\u10d7\u10d0\u10dc \u10db\u10d8\u10db\u10d0\u10e0\u10d7\u10d4\u10d1\u10d0\u10e8\u10d8, \u10e3\u10d9\u10e3\u10d2\u10d4\u10d1\u10d0 \u10e1\u10d0\u10d9\u10e3\u10d7\u10d0\u10e0 \u10d9\u10d0\u10de\u10d8\u10e2\u10d0\u10da\u10d6\u10d4 (ROE) \u10d3\u10d0 \u10e3\u10d9\u10e3\u10d2\u10d4\u10d1\u10d0 \u10d8\u10dc\u10d5\u10d4\u10e1\u10e2\u10d8\u10e0\u10d4\u10d1\u10e3\u10da \u10d9\u10d0\u10de\u10d8\u10e2\u10d0\u10da\u10d6\u10d4 (ROIC) \u10d8\u10d7\u10d5\u10da\u10d8\u10d0\u10dc \u10de\u10e0\u10dd\u10ea\u10d4\u10dc\u10e2\u10e3\u10da \u10d0\u10db\u10dd\u10dc\u10d0\u10d2\u10d4\u10d1\u10e1 \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10e8\u10d8 \u10d8\u10dc\u10d5\u10d4\u10e1\u10e2\u10d8\u10e0\u10d4\u10d1\u10e3\u10da \u10e1\u10d0\u10ee\u10e1\u10e0\u10d4\u10d1\u10d7\u10d0\u10dc \u10db\u10d8\u10db\u10d0\u10e0\u10d7\u10d4\u10d1\u10d0\u10e8\u10d8.<\/p>\n\n\n\n<p><strong>\u10e3\u10d9\u10e3\u10d2\u10d4\u10d1\u10d0 \u10e1\u10d0\u10d9\u10e3\u10d7\u10d0\u10e0 \u10d9\u10d0\u10de\u10d8\u10e2\u10d0\u10da\u10d6\u10d4 (ROE)<\/strong> \u10d8\u10d7\u10d5\u10da\u10d4\u10d1\u10d0 \u10ec\u10db\u10d8\u10dc\u10d3\u10d0 \u10db\u10dd\u10d2\u10d4\u10d1\u10d8\u10e1 \u10e1\u10d0\u10d9\u10e3\u10d7\u10d0\u10e0 \u10d9\u10d0\u10de\u10d8\u10e2\u10d0\u10da\u10d6\u10d4 \u10d2\u10d0\u10e7\u10dd\u10e4\u10d8\u10d7. \u10ec\u10db\u10d8\u10dc\u10d3\u10d0 \u10db\u10dd\u10d2\u10d4\u10d1\u10d8\u10e1 \u10e8\u10d8\u10dc\u10d0\u10d0\u10e0\u10e1\u10d8 \u10d0\u10ee\u10e1\u10dc\u10d8\u10da\u10d8 \u10d2\u10d5\u10d0\u10e5\u10d5\u10e1 \u10d6\u10d4\u10db\u10dd\u10d7. \u10e0\u10d0\u10ea \u10e8\u10d4\u10d4\u10ee\u10d4\u10d1\u10d0 \u10e1\u10d0\u10d9\u10e3\u10d7\u10d0\u10e0 \u10d9\u10d0\u10de\u10d8\u10e2\u10d0\u10da\u10e1, \u10d8\u10d2\u10d8 \u10ec\u10d0\u10e0\u10db\u10dd\u10d0\u10d3\u10d2\u10d4\u10dc\u10e1 \u10db\u10e4\u10da\u10dd\u10d1\u10d4\u10da\u10d8\u10e1 \u10db\u10d8\u10d4\u10e0 \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10e8\u10d8 \u10d8\u10dc\u10d5\u10d4\u10e1\u10e2\u10d8\u10e0\u10d4\u10d1\u10e3\u10da \u10d3\u10d0 \u10e0\u10d4\u10d8\u10dc\u10d5\u10d4\u10e1\u10e2\u10d8\u10e0\u10d4\u10d1\u10e3\u10da \u10d9\u10d0\u10de\u10d8\u10e2\u10d0\u10da\u10e1.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-style-style-1 is-layout-flow wp-block-quote-is-layout-flow\">\n<p><em>\u10db\u10d0\u10d2\u10d0\u10da\u10d8\u10d7\u10d0\u10d3, \u10d7\u10e3 \u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d8\u10e1 \u10db\u10e4\u10da\u10dd\u10d1\u10d4\u10da\u10e1 \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10e8\u10d8 \u10ef\u10d0\u10db\u10e3\u10e0\u10d0\u10d3 \u10d8\u10dc\u10d5\u10d4\u10e1\u10e2\u10d8\u10e0\u10d4\u10d1\u10e3\u10da\u10d8 \u10d0\u10e5\u10d5\u10e1 2 \u10db\u10d8\u10da\u10d8\u10dd\u10dc\u10d8 \u10da\u10d0\u10e0\u10d8 \u10d3\u10d0 \u10ec\u10da\u10d8\u10e1 \u10d2\u10d0\u10dc\u10db\u10d0\u10d5\u10da\u10dd\u10d1\u10d0\u10e8\u10d8 \u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d8\u10e1 \u10ec\u10db\u10d8\u10dc\u10d3\u10d0 \u10db\u10dd\u10d2\u10d4\u10d1\u10d0\u10db \u10e8\u10d4\u10d0\u10d3\u10d2\u10d8\u10dc\u10d0 400,000 \u10da\u10d0\u10e0\u10d8, \u10db\u10d0\u10e8\u10d8\u10dc \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10d8\u10e1 \u10e3\u10d9\u10e3\u10d2\u10d4\u10d1\u10d0 \u10e1\u10d0\u10d9\u10e3\u10d7\u10d0\u10e0 \u10d9\u10d0\u10de\u10d8\u10e2\u10d0\u10da\u10d6\u10d4 (ROE) \u10ec\u10d0\u10e0\u10db\u10dd\u10d0\u10d3\u10d2\u10d4\u10dc\u10e1 20%-\u10e1, \u10e0\u10dd\u10db\u10d4\u10da\u10d8\u10ea \u10db\u10d8\u10d8\u10e6\u10d4\u10d1\u10d0 \u10d0\u10db 400,000 \u10da\u10d0\u10e0\u10d8\u10e1 2 \u10db\u10d8\u10da\u10d8\u10dd\u10dc \u10da\u10d0\u10e0\u10d6\u10d4 \u10d2\u10d0\u10e7\u10dd\u10e4\u10d8\u10d7.<\/em><br><em>\u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d8\u10e1 \u10db\u10e4\u10da\u10dd\u10d1\u10d4\u10da\u10db\u10d0 \u10d0\u10e6\u10dc\u10d8\u10e8\u10dc\u10e3\u10da\u10d8 \u10db\u10d0\u10e9\u10d5\u10d4\u10dc\u10d4\u10d1\u10d4\u10da\u10d8 \u10e3\u10dc\u10d3\u10d0 \u10e8\u10d4\u10d0\u10d3\u10d0\u10e0\u10dd\u10e1 \u10e1\u10d0\u10ee\u10e1\u10e0\u10d4\u10d1\u10d8\u10e1 \u10d8\u10dc\u10d5\u10d4\u10e1\u10e2\u10d8\u10e0\u10d4\u10d1\u10d8\u10e1 \u10d0\u10da\u10e2\u10d4\u10e0\u10dc\u10d0\u10e2\u10d8\u10e3\u10da\u10d8 \u10ec\u10e7\u10d0\u10e0\u10dd\u10d4\u10d1\u10d8\u10d3\u10d0\u10dc \u10db\u10dd\u10e1\u10d0\u10da\u10dd\u10d3\u10dc\u10d4\u10da \u10e3\u10d9\u10e3\u10d2\u10d4\u10d1\u10d0\u10e1. \u10d4\u10e1 \u10dc\u10d8\u10e8\u10dc\u10d0\u10d5\u10e1, \u10e0\u10dd\u10db \u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d8\u10e1 \u10db\u10e4\u10da\u10dd\u10d1\u10d4\u10da\u10e1 \u10e8\u10d4\u10e3\u10eb\u10da\u10d8\u10d0 \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10d8\u10d3\u10d0\u10dc \u10d2\u10d0\u10d8\u10e2\u10d0\u10dc\u10dd\u10e1 \u10db\u10d8\u10e1\u10d8 \u10d8\u10dc\u10d5\u10d4\u10e1\u10e2\u10d8\u10e0\u10d4\u10d1\u10e3\u10da\u10d8 2 \u10db\u10d8\u10da\u10d8\u10dd\u10dc\u10d8 \u10da\u10d0\u10e0\u10d8 \u10d3\u10d0 \u10e9\u10d0\u10d3\u10dd\u10e1 \u10e1\u10ee\u10d5\u10d0 \u10d0\u10da\u10e2\u10d4\u10e0\u10dc\u10d0\u10e2\u10d8\u10d5\u10d0\u10e8\u10d8. \u10db\u10d0\u10d2\u10d0\u10da\u10d8\u10d7\u10d0\u10d3 \u10d3\u10d0\u10d8\u10ec\u10e7\u10dd\u10e1 \u10e1\u10ee\u10d5\u10d0 \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10d8, \u10d8\u10e7\u10d8\u10d3\u10dd\u10e1 \u10d0\u10e5\u10ea\u10d8\u10d4\u10d1\u10d8, \u10d3\u10d0\u10d3\u10dd\u10e1 \u10e1\u10d0\u10d1\u10d0\u10dc\u10d9\u10dd \u10d3\u10d4\u10de\u10dd\u10d6\u10d8\u10e2\u10d6\u10d4 \u10d0\u10dc \u10db\u10d8\u10db\u10d0\u10e0\u10d7\u10dd\u10e1 \u10e1\u10ee\u10d5\u10d0 \u10d8\u10dc\u10d5\u10d4\u10e1\u10e2\u10d8\u10e0\u10d4\u10d1\u10d8\u10e1 \u10db\u10d4\u10d7\u10dd\u10d3\u10e1. \u10d8\u10db\u10d8\u10e1\u10d0\u10d7\u10d5\u10d8\u10e1, \u10e0\u10dd\u10db \u10db\u10e4\u10da\u10dd\u10d1\u10d4\u10da\u10e1 \u10e3\u10e6\u10d8\u10e0\u10d3\u10d4\u10e1 \u10d0\u10db \u10e1\u10d0\u10ee\u10e1\u10e0\u10d4\u10d1\u10d8\u10e1 \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10e8\u10d8 \u10d2\u10d0\u10e9\u10d4\u10e0\u10d4\u10d1\u10d0, \u10db\u10d8\u10e1\u10d8 \u10d0\u10db\u10dd\u10dc\u10d0\u10d2\u10d4\u10d1\u10d8, \u10e0\u10dd\u10db\u10d4\u10da\u10d8\u10ea \u10e9\u10d5\u10d4\u10dc\u10e1 \u10db\u10d0\u10d2\u10d0\u10da\u10d8\u10d7\u10e8\u10d8 20%-\u10d8\u10d0, \u10e3\u10dc\u10d3\u10d0 \u10d0\u10e6\u10d4\u10db\u10d0\u10e2\u10d4\u10d1\u10dd\u10d3\u10d4\u10e1, \u10d0\u10dc \u10e0\u10dd\u10d2\u10dd\u10e0\u10ea \u10db\u10d8\u10dc\u10d8\u10db\u10e3\u10db \u10d0\u10e0\u10d0\u10dc\u10d0\u10d9\u10da\u10d4\u10d1\u10d8 \u10e3\u10dc\u10d3\u10d0 \u10d8\u10e7\u10dd\u10e1 \u10d0\u10da\u10e2\u10d4\u10e0\u10dc\u10d0\u10e2\u10d8\u10e3\u10da\u10d8 \u10d8\u10dc\u10d5\u10d4\u10e1\u10e2\u10d8\u10ea\u10d8\u10d4\u10d1\u10d8\u10e1 \u10e3\u10d9\u10e3\u10d2\u10d4\u10d1\u10d0\u10d6\u10d4.<\/em><\/p>\n<\/blockquote>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u10e3\u10d9\u10e3\u10d2\u10d4\u10d1\u10d0 \u10d8\u10dc\u10d5\u10d4\u10e1\u10e2\u10d8\u10e0\u10d4\u10d1\u10e3\u10da \u10d9\u10d0\u10de\u10d8\u10e2\u10d0\u10da\u10d6\u10d4 (RO<\/strong><strong>IC<\/strong><strong>)<\/strong><\/h2>\n\n\n\n<p>\u10ec\u10d8\u10dc\u10d0 \u10d9\u10dd\u10d4\u10e4\u10d8\u10ea\u10d8\u10d4\u10dc\u10e2\u10d8\u10e1 (ROE-\u10e1) \u10db\u10e1\u10d2\u10d0\u10d5\u10e1\u10d0\u10d3, <strong>\u10e3\u10d9\u10e3\u10d2\u10d4\u10d1\u10d0 \u10d8\u10dc\u10d5\u10d4\u10e1\u10e2\u10d8\u10e0\u10d4\u10d1\u10e3\u10da \u10d9\u10d0\u10de\u10d8\u10e2\u10d0\u10da\u10d6\u10d4 (ROIC)<\/strong> \u10d8\u10d7\u10d5\u10da\u10d8\u10e1 \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10e8\u10d8 \u10d8\u10dc\u10d5\u10d4\u10e1\u10e2\u10d8\u10e0\u10d4\u10d1\u10e3\u10da \u10e1\u10d0\u10ee\u10e1\u10e0\u10d4\u10d1\u10d6\u10d4 \u10d0\u10db\u10dd\u10dc\u10d0\u10d2\u10d4\u10d1\u10e1. \u10d4\u10e0\u10d7\u10d0\u10d3\u10d4\u10e0\u10d7\u10d8 \u10e1\u10ee\u10d5\u10d0\u10dd\u10d1\u10d0 \u10d8\u10e1\u10d0\u10d0, \u10e0\u10dd\u10db \u10d4\u10e1 \u10d9\u10dd\u10d4\u10e4\u10d8\u10ea\u10d8\u10d4\u10dc\u10e2\u10d8, ROE-\u10e1\u10d2\u10d0\u10dc \u10d2\u10d0\u10dc\u10e1\u10ee\u10d5\u10d0\u10d5\u10d4\u10d1\u10d8\u10d7, \u10e3\u10d9\u10e3\u10d2\u10d4\u10d1\u10d0\u10e1 \u10d8\u10d7\u10d5\u10da\u10d8\u10e1 \u10d0\u10e0\u10d0 \u10db\u10ee\u10dd\u10da\u10dd\u10d3 \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10d8\u10e1 \u10db\u10e4\u10da\u10dd\u10d1\u10d4\u10da\u10d8\u10e1 \u10db\u10d8\u10d4\u10e0 \u10d8\u10dc\u10d5\u10d4\u10e1\u10e2\u10d8\u10e0\u10d4\u10d1\u10e3\u10da \u10e1\u10d0\u10ee\u10e1\u10e0\u10d4\u10d1\u10d6\u10d4, \u10d0\u10e0\u10d0\u10db\u10d4\u10d3 \u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d8\u10e1\u10d7\u10d5\u10d8\u10e1 \u10e1\u10d4\u10e1\u10ee\u10d8\u10e1 \u10d2\u10d0\u10db\u10ea\u10d4\u10db \u10de\u10d8\u10e0\u10d4\u10d1\u10d6\u10d4\u10ea. \u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d8\u10e1\u10d7\u10d5\u10d8\u10e1 \u10e1\u10d4\u10e1\u10ee\u10d8\u10e1 \u10db\u10d8\u10db\u10ea\u10d4\u10db\u10d8 \u10e8\u10d4\u10d8\u10eb\u10da\u10d4\u10d1\u10d0 \u10d8\u10e7\u10dd\u10e1 \u10d1\u10d0\u10dc\u10d9\u10d8 \u10d0\u10dc \u10e1\u10ee\u10d5\u10d0 \u10d8\u10dc\u10d5\u10d4\u10e1\u10e2\u10dd\u10e0\u10d8. ROIC-\u10d8\u10e1 \u10da\u10dd\u10d2\u10d8\u10d9\u10d0 \u10d0\u10e0\u10d8\u10e1 \u10d8\u10e1, \u10e0\u10dd\u10db \u10d7\u10e3 \u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d8\u10e1 \u10ef\u10d0\u10db\u10e3\u10e0\u10d8 \u10d8\u10dc\u10d5\u10d4\u10e1\u10e2\u10d8\u10ea\u10d8\u10d0 \u10dc\u10d0\u10ec\u10d8\u10da\u10dd\u10d1\u10e0\u10d8\u10d5 \u10d3\u10d0\u10e4\u10d8\u10dc\u10d0\u10dc\u10e1\u10d3\u10d0 \u10db\u10e4\u10da\u10dd\u10d1\u10d4\u10da\u10d8\u10e1 \u10d9\u10d0\u10de\u10d8\u10e2\u10d0\u10da\u10d8\u10d7 \u10d3\u10d0 \u10dc\u10d0\u10ec\u10d8\u10da\u10dd\u10d1\u10e0\u10d8\u10d5 \u10e1\u10d4\u10e1\u10ee\u10d8\u10d7, \u10e3\u10d9\u10e3\u10d2\u10d4\u10d1\u10d0 \u10e3\u10dc\u10d3\u10d0 \u10d3\u10d0\u10d5\u10d7\u10d5\u10d0\u10da\u10dd\u10d7 \u10db\u10d7\u10da\u10d8\u10d0\u10dc \u10d8\u10dc\u10d5\u10d4\u10e1\u10e2\u10d8\u10ea\u10d8\u10d0\u10d6\u10d4 \u10d3\u10d0 \u10d0\u10e0\u10d0 \u10db\u10ee\u10dd\u10da\u10dd\u10d3 \u10db\u10e4\u10da\u10dd\u10d1\u10d4\u10da\u10d8\u10e1 \u10ec\u10d8\u10da \u10d8\u10dc\u10d5\u10d4\u10e1\u10e2\u10d8\u10ea\u10d8\u10d0\u10d6\u10d4.\u00a0 \u00a0<\/p>\n\n\n\n<p>\u10e3\u10d9\u10e3\u10d2\u10d4\u10d1\u10d0 \u10d8\u10dc\u10d5\u10d4\u10e1\u10e2\u10d8\u10e0\u10d4\u10d1\u10e3\u10da \u10d9\u10d0\u10de\u10d8\u10e2\u10d0\u10da\u10d6\u10d4 (ROIC) \u10d8\u10d7\u10d5\u10da\u10d4\u10d1\u10d0 \u10e1\u10d0\u10de\u10e0\u10dd\u10ea\u10d4\u10dc\u10e2\u10dd \u10ee\u10d0\u10e0\u10ef\u10d8\u10e1\u10d0 \u10d3\u10d0 \u10db\u10dd\u10d2\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d8\u10e1 \u10ee\u10d0\u10e0\u10ef\u10d8\u10e1 \u10d2\u10d0\u10db\u10dd\u10d9\u10da\u10d4\u10d1\u10d0\u10db\u10d3\u10d4 \u10d0\u10e0\u10e1\u10d4\u10d1\u10e3\u10da\u10d8 \u10db\u10dd\u10d2\u10d4\u10d1\u10d8\u10e1 (EBIT-\u10d8\u10e1) \u10ef\u10d0\u10db\u10e3\u10e0 \u10d8\u10dc\u10d5\u10d4\u10e1\u10e2\u10d8\u10ea\u10d8\u10d0\u10d6\u10d4 \u10d2\u10d0\u10e7\u10dd\u10e4\u10d8\u10d7. ROE-\u10e1\u10d2\u10d0\u10dc \u10d2\u10d0\u10dc\u10e1\u10ee\u10d5\u10d0\u10d5\u10d4\u10d1\u10d8\u10d7 ROIC-\u10e8\u10d8 \u10d0\u10e0\u10d0\u10d0 \u10d2\u10d0\u10d7\u10d5\u10d0\u10da\u10d8\u10e1\u10ec\u10d8\u10dc\u10d4\u10d1\u10e3\u10da\u10d8 \u10e1\u10d0\u10de\u10e0\u10dd\u10ea\u10d4\u10dc\u10e2\u10dd \u10ee\u10d0\u10e0\u10ef\u10d8 (\u10d3\u10d0 \u10d0\u10e0\u10ea \u10db\u10dd\u10d2\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d8\u10e1 \u10ee\u10d0\u10e0\u10ef\u10d8) \u10e0\u10d0\u10d3\u10d2\u10d0\u10dc \u10de\u10e0\u10dd\u10ea\u10d4\u10dc\u10e2\u10d8 \u10d7\u10d0\u10d5\u10d0\u10d3 \u10ec\u10d0\u10e0\u10db\u10dd\u10d0\u10d3\u10d2\u10d4\u10dc\u10e1 \u10e1\u10d4\u10e1\u10ee\u10d8\u10e1 \u10db\u10d8\u10db\u10ea\u10d4\u10db\u10d8\u10e1 \u10e3\u10d9\u10e3\u10d2\u10d4\u10d1\u10d0\u10e1. \u10e8\u10d4\u10d3\u10d4\u10d2\u10d0\u10d3, \u10d8\u10db\u10d8\u10e1\u10d0\u10d7\u10d5\u10d8\u10e1, \u10e0\u10dd\u10db \u10d3\u10d0\u10d5\u10d8\u10d0\u10dc\u10d2\u10d0\u10e0\u10d8\u10e8\u10dd\u10d7 \u10e1\u10d4\u10e1\u10ee\u10d8\u10e1 \u10d2\u10d0\u10db\u10ea\u10d4\u10db\u10d8\u10e1 \u10e3\u10d9\u10e3\u10d2\u10d4\u10d1\u10d0, \u10ee\u10d0\u10e0\u10ef\u10d4\u10d1\u10e8\u10d8 \u10d0\u10e0 \u10e3\u10dc\u10d3\u10d0 \u10d2\u10d0\u10d5\u10d8\u10d7\u10d5\u10d0\u10da\u10d8\u10e1\u10ec\u10d8\u10dc\u10dd\u10d7 \u10e1\u10d4\u10e1\u10ee\u10d8\u10e1 \u10de\u10e0\u10dd\u10ea\u10d4\u10dc\u10e2\u10d8.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-style-style-1 is-layout-flow wp-block-quote-is-layout-flow\">\n<p><em>\u10db\u10d0\u10d2\u10d0\u10da\u10d8\u10d7\u10d0\u10d3, \u10d3\u10d0\u10d5\u10e3\u10e8\u10d5\u10d0\u10d7, \u10e0\u10dd\u10db \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10e8\u10d8 \u10ef\u10d0\u10db\u10e3\u10e0\u10d0\u10d3 \u10d8\u10dc\u10d5\u10d4\u10e1\u10e2\u10d8\u10e0\u10d4\u10d1\u10e3\u10da\u10d8 \u10e1\u10d0\u10ee\u10e1\u10e0\u10d4\u10d1\u10d8 \u10ec\u10d0\u10e0\u10db\u10dd\u10d0\u10d3\u10d2\u10d4\u10dc\u10e1 3 \u10db\u10d8\u10da\u10d8\u10dd\u10dc \u10da\u10d0\u10e0\u10e1, \u10e1\u10d0\u10d8\u10d3\u10d0\u10dc\u10d0\u10ea 2 \u10db\u10d8\u10da\u10d8\u10dd\u10dc\u10d8 \u10e9\u10d0\u10d3\u10dd \u10db\u10e4\u10da\u10dd\u10d1\u10d4\u10da\u10db\u10d0, \u10ee\u10dd\u10da\u10dd 1 \u10db\u10d8\u10da\u10d8\u10dd\u10dc\u10d8 \u10ec\u10d0\u10e0\u10db\u10dd\u10d0\u10d3\u10d2\u10d4\u10dc\u10e1 \u10d1\u10d0\u10dc\u10d9\u10d8\u10e1\u10d2\u10d0\u10dc \u10dc\u10d0\u10e1\u10d4\u10e1\u10ee\u10d4\u10d1 \u10d7\u10d0\u10dc\u10ee\u10d0\u10e1. \u10ec\u10da\u10d8\u10e1 \u10d2\u10d0\u10dc\u10db\u10d0\u10d5\u10da\u10dd\u10d1\u10d0\u10e8\u10d8 \u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d8\u10e1 \u10db\u10dd\u10d2\u10d4\u10d1\u10d0\u10db \u10e1\u10d0\u10de\u10e0\u10dd\u10ea\u10d4\u10dc\u10e2\u10dd \u10ee\u10d0\u10e0\u10ef\u10d0\u10db\u10d3\u10d4 \u10d3\u10d0 \u10db\u10dd\u10d2\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d0\u10db\u10d3\u10d4 (EBIT-\u10db\u10d0), \u10e8\u10d4\u10d0\u10d3\u10d2\u10d8\u10dc\u10d0 480,000 \u10da\u10d0\u10e0\u10d8. \u10e8\u10d4\u10d3\u10d4\u10d2\u10d0\u10d3 \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10d8\u10e1 \u10e3\u10d9\u10e3\u10d2\u10d4\u10d1\u10d0 \u10d8\u10dc\u10d5\u10d4\u10e1\u10e2\u10d8\u10e0\u10d4\u10d1\u10e3\u10da \u10d9\u10d0\u10de\u10d8\u10e2\u10d0\u10da\u10d6\u10d4 (ROIC) \u10ec\u10d0\u10e0\u10db\u10dd\u10d0\u10d3\u10d2\u10d4\u10dc\u10e1 16%-\u10e1, \u10e0\u10dd\u10db\u10d4\u10da\u10d8\u10ea \u10db\u10d8\u10d8\u10e6\u10d4\u10d1\u10d0 \u10d0\u10db 480,000 \u10da\u10d0\u10e0\u10d8\u10e1 3 \u10db\u10d8\u10da\u10d8\u10dd\u10dc \u10da\u10d0\u10e0\u10d6\u10d4 \u10d2\u10d0\u10e7\u10dd\u10e4\u10d8\u10d7.<\/em><br><em>\u10d0\u10e6\u10e1\u10d0\u10dc\u10d8\u10e8\u10dc\u10d0\u10d5\u10d8\u10d0, \u10e0\u10dd\u10db ROIC \u10e3\u10e4\u10e0\u10dd \u10e8\u10d4\u10d3\u10d0\u10e0\u10d4\u10d1\u10d0\u10d3\u10d8\u10d0 \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10d4\u10d1\u10e1 \u10e8\u10dd\u10e0\u10d8\u10e1 \u10d5\u10d8\u10d3\u10e0\u10d4 ROE, \u10e0\u10d0\u10d3\u10d2\u10d0\u10dc ROE-\u10d6\u10d4 \u10d2\u10d0\u10d5\u10da\u10d4\u10dc\u10d0\u10e1 \u10d0\u10ee\u10d3\u10d4\u10dc\u10e1 \u10d8\u10dc\u10d5\u10d4\u10e1\u10e2\u10d8\u10ea\u10d8\u10d8\u10e1 \u10d3\u10d0\u10e4\u10d8\u10dc\u10d0\u10dc\u10e1\u10d4\u10d1\u10d8\u10e1 \u10e1\u10e2\u10e0\u10e3\u10e5\u10e2\u10e3\u10e0\u10d0. \u10db\u10d0\u10d2\u10d0\u10da\u10d8\u10d7\u10d0\u10d3, \u10e1\u10ee\u10d5\u10d0 \u10d7\u10d0\u10dc\u10d0\u10d1\u10d0\u10e0 \u10de\u10d8\u10e0\u10dd\u10d1\u10d4\u10d1\u10e8\u10d8, \u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d8\u10e1 \u10d8\u10dc\u10d5\u10d4\u10e1\u10e2\u10d8\u10ea\u10d8\u10d0\u10e8\u10d8 \u10e1\u10d4\u10e1\u10ee\u10d8\u10e1 \u10ec\u10d8\u10da\u10d8\u10e1 \u10d2\u10d0\u10d6\u10e0\u10d3\u10d0 \u10d3\u10d0 \u10d9\u10d0\u10de\u10d8\u10e2\u10d0\u10da\u10d8\u10e1 \u10ec\u10d8\u10da\u10d8\u10e1 \u10e8\u10d4\u10db\u10ea\u10d8\u10e0\u10d4\u10d1\u10d0 \u10d6\u10e0\u10d3\u10d8\u10e1 \u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d8\u10e1 ROE-\u10e1. \u10d0\u10db\u10d8\u10e2\u10dd\u10db \u10e1\u10ee\u10d5\u10d0\u10d3\u10d0\u10e1\u10ee\u10d5\u10d0 \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10d4\u10d1\u10d8\u10e1 \u10e8\u10d4\u10d3\u10d0\u10e0\u10d4\u10d1\u10d8\u10e1\u10d7\u10d5\u10d8\u10e1 \u10e3\u10e4\u10e0\u10dd \u10ee\u10e8\u10d8\u10e0\u10d0\u10d3 \u10d8\u10e7\u10d4\u10dc\u10d4\u10d1\u10d4\u10dc ROIC-\u10e1.<\/em><\/p>\n<\/blockquote>\n\n\n\n<p>\u10d0\u10e0\u10e1\u10d4\u10d1\u10dd\u10d1\u10e1 \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10d8\u10e1 \u10e4\u10d8\u10dc\u10d0\u10dc\u10e1\u10e3\u10e0\u10d8 \u10db\u10d0\u10e0\u10d7\u10d5\u10d8\u10e1 \u10e1\u10ee\u10d5\u10d0 \u10de\u10dd\u10de\u10e3\u10da\u10d0\u10e0\u10e3\u10da\u10d8 \u10e1\u10d0\u10d6\u10dd\u10db\u10d4\u10d1\u10d8\u10ea, \u10d7\u10e3\u10db\u10ea\u10d0 \u10d0\u10db \u10d1\u10da\u10dd\u10d2\u10e8\u10d8 \u10e7\u10e3\u10e0\u10d0\u10d3\u10e6\u10d4\u10d1\u10d0 \u10d2\u10d0\u10d5\u10d0\u10db\u10d0\u10ee\u10d5\u10d8\u10da\u10d4\u10d7 \u10db\u10dd\u10db\u10d2\u10d4\u10d1\u10d8\u10d0\u10dc\u10dd\u10d1\u10d8\u10e1 \u10d8\u10db \u10e1\u10d0\u10d6\u10dd\u10db\u10d4\u10d1\u10d6\u10d4, \u10e0\u10dd\u10db\u10da\u10d4\u10d1\u10d8\u10ea \u10e7\u10d5\u10d4\u10da\u10d0\u10d6\u10d4 \u10db\u10dc\u10d8\u10e8\u10d5\u10dc\u10d4\u10da\u10dd\u10d5\u10d0\u10dc \u10e1\u10d0\u10d6\u10dd\u10db\u10d4\u10d1\u10d0\u10d3 \u10d8\u10d7\u10d5\u10da\u10d4\u10d1\u10d0.<\/p>\n\n\n\n<p class=\"has-text-align-right\">\u10d0\u10d5\u10e2\u10dd\u10e0\u10d8: \u10dc\u10d8\u10d9\u10d0 \u10ec\u10d8\u10d9\u10da\u10d0\u10e3\u10e0\u10d8<\/p>\n\n\n\n<p>\u10dc\u10d8\u10d9\u10d0 \u10ec\u10d8\u10d9\u10da\u10d0\u10e3\u10e0\u10d8 AccountAnts-\u10d8\u10e1 \u10d3\u10d8\u10e0\u10d4\u10e5\u10e2\u10dd\u10e0\u10d8\u10d0. \u10dc\u10d0\u10ee\u10d4\u10d7, \u10e0\u10d0 \u10e2\u10d8\u10de\u10d8\u10e1 \u10d2\u10d0\u10dc\u10e1\u10d0\u10d9\u10e3\u10d7\u10e0\u10d4\u10d1\u10e3\u10da \u10db\u10dd\u10db\u10e1\u10d0\u10ee\u10e3\u10e0\u10d4\u10d1\u10d0\u10e1 \u10e1\u10d7\u10d0\u10d5\u10d0\u10d6\u10dd\u10d1\u10e1 \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e1 \u10d1\u10d0\u10dc\u10d9\u10d8\u10e1 \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1 \u10db\u10dd\u10db\u10ee\u10db\u10d0\u10e0\u10d4\u10d1\u10da\u10d4\u10d1\u10e1 AccountAnts\u00a0<a href=\"https:\/\/bankofgeorgia.ge\/ka\/business\/accounting-development-program?utm_source=blog&amp;utm_medium=text&amp;utm_campaign=sme_offers_gen_30160\" data-type=\"link\" data-id=\"https:\/\/bankofgeorgia.ge\/ka\/business\/accounting-development-program?utm_source=blog&amp;utm_medium=text&amp;utm_campaign=sme_offers_gen_30160\" target=\"_blank\" rel=\"noreferrer noopener\">\u10d1\u10db\u10e3\u10da\u10d6\u10d4<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"\u10d2\u10d0\u10d8\u10d2\u10d4\u10d7, \u10e0\u10dd\u10db\u10d4\u10da\u10d8 5 \u10e4\u10d8\u10dc\u10d0\u10dc\u10e1\u10e3\u10e0\u10d8 \u10e1\u10d0\u10d6\u10dd\u10db\u10d8 (EBITDA, ROE, ROIC) \u10d3\u10d0\u10d2\u10d4\u10ee\u10db\u10d0\u10e0\u10d4\u10d1\u10d0\u10d7 \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10d8\u10e1 \u10db\u10dd\u10db\u10d2\u10d4\u10d1\u10d8\u10d0\u10dc\u10dd\u10d1\u10d8\u10e1 \u10e8\u10d4\u10e4\u10d0\u10e1\u10d4\u10d1\u10d0\u10e8\u10d8. \u10d0\u10e6\u10db\u10dd\u10d0\u10e9\u10d8\u10dc\u10d4\u10d7, \u10e0\u10dd\u10d2\u10dd\u10e0 \u10db\u10d0\u10e0\u10d7\u10dd\u10d7 \u10e4\u10d8\u10dc\u10d0\u10dc\u10e1\u10d4\u10d1\u10d8 \u10d4\u10e4\u10d4\u10e5\u10e2\u10e3\u10e0\u10d0\u10d3.","protected":false},"author":1,"featured_media":30161,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1404],"tags":[1426],"class_list":["post-30160","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-biznesganatleba","tag-biznes-ganatleba"],"acf":[],"_links":{"self":[{"href":"https:\/\/bankofgeorgia.ge\/blog\/wp-json\/wp\/v2\/posts\/30160","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bankofgeorgia.ge\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bankofgeorgia.ge\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bankofgeorgia.ge\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/bankofgeorgia.ge\/blog\/wp-json\/wp\/v2\/comments?post=30160"}],"version-history":[{"count":11,"href":"https:\/\/bankofgeorgia.ge\/blog\/wp-json\/wp\/v2\/posts\/30160\/revisions"}],"predecessor-version":[{"id":43497,"href":"https:\/\/bankofgeorgia.ge\/blog\/wp-json\/wp\/v2\/posts\/30160\/revisions\/43497"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bankofgeorgia.ge\/blog\/wp-json\/wp\/v2\/media\/30161"}],"wp:attachment":[{"href":"https:\/\/bankofgeorgia.ge\/blog\/wp-json\/wp\/v2\/media?parent=30160"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bankofgeorgia.ge\/blog\/wp-json\/wp\/v2\/categories?post=30160"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bankofgeorgia.ge\/blog\/wp-json\/wp\/v2\/tags?post=30160"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}