评估卖公司是否划算，没有思路，就可用 ratio analysis；有行业平均值，还需要 跟行业平均比较：盈利性分析：
1. Operating Profit Margin = PBIT / Revenue
2. ROCE = PBIT / Capital Employed
3. Earnings Per Share = Profit After Tax / Shares
4. PE Ratio = Share Price /Earnings Per Share
5. Annual Revenue Growth Rate
杠杆分析：
1. Gearing = Debt/ (Debt + Equity)
2. Interest Cover = PBIT / Finance Cost
3. Average Financing Cost 增长率
流动性分析：
Asset Turnover = Revenue / Capital Employed
Current Ratio = CA / CL Quick Ratio = (CA - inventory)/CL
投资者关注：
1. Dividend Yield = Dividend per share / share price
2. Share price gain
3. Dividend cover = Profit after tax / Dividend
4. 根据 CAPM 模型，倒推 required return 来满足 dividend
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