| Summary: | 碩士 === 清雲科技大學 === 經營管理研究所 === 97 === Financial Ratio Analysis is applied for a long time, however, this analysis method has inconsistent shortcoming. This study integrates the Data Envelopment Analysis (DEA) with Financial Ratio Analysis how good performance is about 46 textile industries in Taiwan stock market in 2007. Net profit to sales, liabilities/assets ratio, current assets, net sales, costs of goods sold, operating cash inflow, net working capital were used as the input variables. Time interest eared ratio, return on total assets, return on stockholders’ equity, current ratio, account receivable turnover, inventory turnover ratio, total sales were used as the output variables. During the study period, 28 textile industries were determined to be efficient and 18 textile industries were found to be inefficient. This study offers some suggestions by Slack-Based Measure (SBM) model and slack analysis. Besides, the DEA researcher before usually did their thesis at a year long period. This paper wants to show a three-year rank during 2005 to 2007 by window analysis. No matter general investors or managers both could use this efficient value number for investment decision making and operation improving.
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