{"id":2354,"date":"2024-09-09T13:16:23","date_gmt":"2024-09-09T17:16:23","guid":{"rendered":"https:\/\/entrepreneurship.gotothunderbay.ca\/le-plan-daffaires\/strategie-financiere\/ratios-financiers\/"},"modified":"2025-03-27T15:44:24","modified_gmt":"2025-03-27T19:44:24","slug":"ratios-financiers","status":"publish","type":"page","link":"https:\/\/entrepreneurship.gotothunderbay.ca\/fr\/le-plan-daffaires\/strategie-financiere\/ratios-financiers\/","title":{"rendered":"Ratios financiers"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"2354\" class=\"elementor elementor-2354\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-dcee0d4 e-flex e-con-boxed e-con e-parent\" data-id=\"dcee0d4\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-6dde320 e-con-full e-flex e-con e-child\" data-id=\"6dde320\" data-element_type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-7160d18 e-con-full side-menu e-flex e-con e-child\" data-id=\"7160d18\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8352f13 elementor-widget elementor-widget-heading\" data-id=\"8352f13\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Strat\u00e9gie financi\u00e8re<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-afe04cb elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"afe04cb\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2373d61 eael-hamburger--none elementor-widget__width-inherit eael_simple_menu_hamburger_disable_selected_menu_no eael-simple-menu-hamburger-align-right elementor-widget elementor-widget-eael-simple-menu\" data-id=\"2373d61\" data-element_type=\"widget\" data-widget_type=\"eael-simple-menu.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t            <div data-hamburger-icon=\"&lt;svg aria-hidden=&quot;true&quot; 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viewBox=&quot;0 0 320 512&quot; xmlns=&quot;http:\/\/www.w3.org\/2000\/svg&quot;&gt;&lt;path d=&quot;M143 352.3L7 216.3c-9.4-9.4-9.4-24.6 0-33.9l22.6-22.6c9.4-9.4 24.6-9.4 33.9 0l96.4 96.4 96.4-96.4c9.4-9.4 24.6-9.4 33.9 0l22.6 22.6c9.4 9.4 9.4 24.6 0 33.9l-136 136c-9.2 9.4-24.4 9.4-33.8 0z&quot;&gt;&lt;\/path&gt;&lt;\/svg&gt;\" class=\"eael-simple-menu-container eael-simple-menu-align-left eael-simple-menu-dropdown-align-left preset-1\" data-hamburger-breakpoints=\"{&quot;mobile&quot;:&quot;Portrait mobile (&gt; 767px)&quot;,&quot;tablet&quot;:&quot;Tablette en mode portrait (&gt; 1024px)&quot;,&quot;desktop&quot;:&quot;Desktop (&gt; 2400px)&quot;,&quot;none&quot;:&quot;None&quot;}\" data-hamburger-device=\"none\">\n                <ul id=\"menu-financial-strategy\" class=\"eael-simple-menu eael-simple-menu-dropdown-animate-to-top eael-simple-menu-indicator eael-simple-menu-vertical\"><li id=\"menu-item-1401\" class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-1401\"><a href=\"https:\/\/entrepreneurship.gotothunderbay.ca\/the-business-plan\/financial-strategy\/outline-the-outflows-of-cash\/\">D\u00e9crire les sorties de fonds<\/a><\/li>\n<li id=\"menu-item-1400\" class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-1400\"><a href=\"https:\/\/entrepreneurship.gotothunderbay.ca\/the-business-plan\/financial-strategy\/inflows-of-cash\/\">D\u00e9crire les rentr\u00e9es de fonds<\/a><\/li>\n<li id=\"menu-item-1399\" class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-1399\"><a href=\"https:\/\/entrepreneurship.gotothunderbay.ca\/the-business-plan\/financial-strategy\/past-financial-statements\/\">\u00c9tats financiers initiaux et ant\u00e9rieurs<\/a><\/li>\n<li id=\"menu-item-1398\" class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-1398\"><a href=\"https:\/\/entrepreneurship.gotothunderbay.ca\/the-business-plan\/financial-strategy\/financial-projections\/\">Projections financi\u00e8res<\/a><\/li>\n<li id=\"menu-item-1397\" class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-1397\"><a href=\"https:\/\/entrepreneurship.gotothunderbay.ca\/the-business-plan\/financial-strategy\/financial-ratios\/\">Ratios financiers<\/a><\/li>\n<\/ul>                <button class=\"eael-simple-menu-toggle\">\n                    <span class=\"sr-only \">Hamburger Toggle Menu<\/span>\n                    <svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-bars\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M16 132h416c8.837 0 16-7.163 16-16V76c0-8.837-7.163-16-16-16H16C7.163 60 0 67.163 0 76v40c0 8.837 7.163 16 16 16zm0 160h416c8.837 0 16-7.163 16-16v-40c0-8.837-7.163-16-16-16H16c-8.837 0-16 7.163-16 16v40c0 8.837 7.163 16 16 16zm0 160h416c8.837 0 16-7.163 16-16v-40c0-8.837-7.163-16-16-16H16c-8.837 0-16 7.163-16 16v40c0 8.837 7.163 16 16 16z\"><\/path><\/svg>                <\/button>\n            <\/div>\n            \t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-575037b e-con-full e-flex e-con e-child\" data-id=\"575037b\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-29dbf4c elementor-widget elementor-widget-breadcrumbs\" data-id=\"29dbf4c\" data-element_type=\"widget\" data-widget_type=\"breadcrumbs.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p id=\"breadcrumbs\"><span><span><a href=\"https:\/\/entrepreneurship.gotothunderbay.ca\/fr\/les-bases\/\">Home<\/a><\/span><\/span><\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-033b60e elementor-widget elementor-widget-heading\" data-id=\"033b60e\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">10E. Ratios financiers <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7c7dda5 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"7c7dda5\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1a530f8 elementor-widget elementor-widget-text-editor\" data-id=\"1a530f8\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Les ratios financiers sont importants \u00e0 bien des \u00e9gards, car c\u2019est gr\u00e2ce \u00e0 ceux-ci que vous pouvez mieux comprendre la situation financi\u00e8re. Il existe diff\u00e9rents types de ratios qui vous donnent des perspectives diff\u00e9rentes, certaines ressources ayant jusqu\u2019\u00e0 5 ou 6 types diff\u00e9rents. Dans ce Guide, nous explorerons 4 types de cat\u00e9gories de ratios. Par contre, deux excellentes ressources pour en savoir plus sur les ratios et sur ceux dont vous pourriez avoir besoin sont <a href=\"https:\/\/www.bdc.ca\/fr\/articles-outils\/argent-finance\/gerer-finances\/4-ratios-financiers-evaluer-votre-entreprise\">4 types de ratios financiers pour \u00e9valuer la performance de votre entreprise | BDC.ca<\/a> \/ <a href=\"https:\/\/corporatefinanceinstitute.com\/resources\/accounting\/financial-ratios\/\">Ratios financiers \u2014 Liste compl\u00e8te et Guide de tous les ratios financiers (corporatefinanceinstitute.com) <\/a>(en anglais seulement). <br \/>De plus, dans la partie du Guide consacr\u00e9e \u00e0 l\u2019aide financi\u00e8re, nous pr\u00e9sentons un aper\u00e7u des principaux ratios \u00e0 garder \u00e0 l\u2019esprit.    <\/p>\n<p><strong>Ratios de rentabilit\u00e9<\/strong><\/p>\n<p>Ces ratios sont g\u00e9n\u00e9ralement utilis\u00e9s pour analyser la rentabilit\u00e9 de votre organisation. Il peut s\u2019agir d\u2019un ratio de rentabilit\u00e9 des actifs ou d\u2019un ratio de rentabilit\u00e9 des capitaux propres. Vous pouvez \u00e9galement d\u00e9terminer le montant du b\u00e9n\u00e9fice pour chaque dollar de revenu en utilisant le ratio de marge b\u00e9n\u00e9ficiaire nette.  <\/p>\n<p><strong>Liquidit\u00e9<\/strong><\/p>\n<p>La liquidit\u00e9 concerne la partie actuelle de vos finances et votre capacit\u00e9 \u00e0 rembourser vos dettes ou la partie actuelle de vos dettes et \u00e0 vous assurer que vous resterez \u00e0 flot pendant l\u2019ann\u00e9e. Dans ce contexte, le terme \u00ab\u2009circulant\u2009\u00bb signifie moins d\u2019un an. Nous d\u00e9taillons ces termes dans le Guide sous l\u2019onglet de l\u2019aide au financement.  <\/p>\n<p>Si vous remarquez que vous avez des probl\u00e8mes de liquidit\u00e9, ils peuvent \u00eatre r\u00e9solus en fonction de votre situation. Il s\u2019agit principalement d\u2019ajuster vos d\u00e9penses et d\u2019essayer de trouver des gains d\u2019efficacit\u00e9 dans votre gestion de tr\u00e9sorerie, ce que la prochaine s\u00e9rie de ratios peut aider \u00e0 isoler et \u00e0 vous aider \u00e0 trouver une solution.<\/p>\n<p><strong>Ratios d\u2019activit\u00e9\/efficacit\u00e9<\/strong><\/p>\n<p>Comme indiqu\u00e9 dans la partie pr\u00e9c\u00e9dente, ces ratios portent sur l\u2019efficacit\u00e9 de votre activit\u00e9, la rapidit\u00e9 avec laquelle vous encaissez vos recettes et le recouvrement de vos cr\u00e9ances. Si vous remarquez que vous manquez de liquidit\u00e9s, peut-\u00eatre en d\u00e9tenez-vous trop dans vos stocks d\u2019inventaires ou ne les encaissez-vous pas assez rapidement\u2009? <\/p>\n<p><strong>Ratios de solvabilit\u00e9\/effet de levier<\/strong><\/p>\n<p>Si la liquidit\u00e9 concerne la partie courante, les ratios de solvabilit\u00e9 concernent la vue d\u2019ensemble.  Ces ratios permettent de d\u00e9terminer si vous \u00eates actuellement en mesure de couvrir vos dettes. Le plus courant est le ratio Dette\/Actifs, qui consiste \u00e0 diviser le total des dettes par le total des actifs. Cela vous donne une id\u00e9e relative de la sant\u00e9 de votre entreprise. Un autre ratio est le ratio Dette\/Fonds propres, qui montre comment votre entreprise est financ\u00e9e, si elle est principalement financ\u00e9e par la dette (un ratio plus \u00e9lev\u00e9) ou davantage par des investisseurs (des ratios plus faibles).  <\/p>\n<p>Les ratios de solvabilit\u00e9 sont les plus influents, car ils donnent un aper\u00e7u de la sant\u00e9 \u00e0 long terme de l&rsquo;entreprise. Plus une entreprise est endett\u00e9e, plus elle est insolvable, ce qui signifie qu&rsquo;elle aura moins de ressources pour couvrir ses dettes. Compar\u00e9s aux probl\u00e8mes de liquidit\u00e9, les probl\u00e8mes de solvabilit\u00e9 sont beaucoup plus difficiles \u00e0 r\u00e9soudre. Plus vous \u00eates insolvable, plus il sera difficile de lever des fonds pour faire cro\u00eetre et d\u00e9velopper votre entreprise.  <\/p>\n<p><strong>Ratio de couverture du service de la dette<\/strong><\/p>\n<p>Le ratio de couverture du service de la dette est un ratio de solvabilit\u00e9 sp\u00e9cial qui calcule votre capacit\u00e9 de rembourser vos dettes, c\u2019est-\u00e0-dire \u00e0 assurer le service de la dette. C\u2019est l\u2019un des ratios pr\u00e9f\u00e9r\u00e9s des investisseurs et les banquiers, qui s\u2019assurent ainsi que vous avez la capacit\u00e9 de rembourser leur investissement. Un ratio sup\u00e9rieur \u00e0 1,25 est id\u00e9al, si l\u2019on tient compte du montant que vous \u00eates susceptible d\u2019emprunter dans les calculs. Par contre, plus il est \u00e9lev\u00e9, mieux c\u2019est, car cela indique que pour chaque dollar d\u2019obligations d\u2019emprunt que vous avez, vous g\u00e9n\u00e9rez plus de 1,25 $ de revenu d\u2019exploitation.   <\/p>\n<p>Il est calcul\u00e9 en divisant votre BAIIA par vos dettes actuelles Le <strong>BAIIA<\/strong> est votre <strong>B<\/strong>\u00e9n\u00e9fice <strong>A<\/strong>vant <strong>I<\/strong>nt\u00e9r\u00eats, <strong>I<\/strong>mp\u00f4ts et <strong>A<\/strong>mortissements. Il est calcul\u00e9, comme vous pouvez le supposer, en prenant votre b\u00e9n\u00e9fice avant d\u00e9duction des int\u00e9r\u00eats et les imp\u00f4ts, puis en rajoutant les frais de d\u00e9pr\u00e9ciation et d\u2019amortissement. La partie courante de la dette \u00e0 long terme est le total des paiements d\u2019int\u00e9r\u00eats et de capital que vous devrez effectuer au cours de l\u2019ann\u00e9e \u00e0 venir.  <\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dbf2a91 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"dbf2a91\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4721e16 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"4721e16\" data-element_type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-arrow-left\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M257.5 445.1l-22.2 22.2c-9.4 9.4-24.6 9.4-33.9 0L7 273c-9.4-9.4-9.4-24.6 0-33.9L201.4 44.7c9.4-9.4 24.6-9.4 33.9 0l22.2 22.2c9.5 9.5 9.3 25-.4 34.3L136.6 216H424c13.3 0 24 10.7 24 24v32c0 13.3-10.7 24-24 24H136.6l120.5 114.8c9.8 9.3 10 24.8.4 34.3z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Pr\u00e9c\u00e9dent<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3618d15 elementor-widget elementor-widget-heading\" data-id=\"3618d15\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/entrepreneurship.gotothunderbay.ca\/fr\/le-plan-daffaires\/strategie-financiere\/projections-financieres\/\">10D. Projections financi\u00e8res <\/a><\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b2ee7d8 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"b2ee7d8\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9c17223 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"9c17223\" data-element_type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-arrow-right\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M190.5 66.9l22.2-22.2c9.4-9.4 24.6-9.4 33.9 0L441 239c9.4 9.4 9.4 24.6 0 33.9L246.6 467.3c-9.4 9.4-24.6 9.4-33.9 0l-22.2-22.2c-9.5-9.5-9.3-25 .4-34.3L311.4 296H24c-13.3 0-24-10.7-24-24v-32c0-13.3 10.7-24 24-24h287.4L190.9 101.2c-9.8-9.3-10-24.8-.4-34.3z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Suivante<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-09e16e4 elementor-widget elementor-widget-heading\" data-id=\"09e16e4\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/entrepreneurship.gotothunderbay.ca\/fr\/le-plan-daffaires\/plan-dexploitation\/\">11. Plan d\u2019exploitation<\/a><\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e8ada0f elementor-widget-divider--separator-type-pattern elementor-widget-divider--no-spacing elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"e8ada0f\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\" style=\"--divider-pattern-url: url(&quot;data:image\/svg+xml,%3Csvg xmlns=&#039;http:\/\/www.w3.org\/2000\/svg&#039; preserveAspectRatio=&#039;none&#039; overflow=&#039;visible&#039; height=&#039;100%&#039; viewBox=&#039;0 0 24 24&#039; fill=&#039;black&#039; stroke=&#039;none&#039;%3E%3Cpath d=&#039;M24,8v12H0V8H24z M24,4v1H0V4H24z&#039;\/%3E%3C\/svg%3E&quot;);\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a432222 e-con-full e-flex e-con e-child\" data-id=\"a432222\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3f7add8 elementor-widget elementor-widget-heading\" data-id=\"3f7add8\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Le menu du plan d'affaires<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c7b9acb e-grid e-con-full e-con e-child\" data-id=\"c7b9acb\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8bce2ce elementor-widget elementor-widget-text-editor\" data-id=\"8bce2ce\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ol>\n \t<li><a href=\"https:\/\/entrepreneurship.gotothunderbay.ca\/fr\/le-plan-daffaires\/le-schema-de-modele-daffaires-bmc\/\">Le Sch\u00e9ma de mod\u00e8le d\u2019affaires BMC<\/a><\/li>\n \t<li><a href=\"https:\/\/entrepreneurship.gotothunderbay.ca\/fr\/le-plan-daffaires\/page-de-couverture\/\">Page de couverture<\/a><\/li>\n \t<li><a href=\"https:\/\/entrepreneurship.gotothunderbay.ca\/fr\/le-plan-daffaires\/table-des-matieres\/\">Table des mati\u00e8res<\/a><\/li>\n \t<li><a href=\"https:\/\/entrepreneurship.gotothunderbay.ca\/fr\/le-plan-daffaires\/resume-dentreprise\/\">R\u00e9sum\u00e9 d\u2019entreprise<\/a><\/li>\n<li><a href=\"https:\/\/entrepreneurship.gotothunderbay.ca\/fr\/le-plan-daffaires\/introduction\/\">Introduction<\/a><\/li>\n<li><a href=\"https:\/\/entrepreneurship.gotothunderbay.ca\/fr\/le-plan-daffaires\/profil-de-lentreprise\/\">Profil de l\u2019entreprise<\/a><\/li>\n<li><a href=\"https:\/\/entrepreneurship.gotothunderbay.ca\/fr\/le-plan-daffaires\/analyse-de-lenvironnement\/\">Analyse de l\u2019environnement<\/a><\/li>\n<\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e7d3cd5 elementor-widget elementor-widget-text-editor\" data-id=\"e7d3cd5\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ol start=\"8\">\n \t<li><a href=\"https:\/\/entrepreneurship.gotothunderbay.ca\/fr\/le-plan-daffaires\/plan-de-marketing\/\">Plan de marketing<\/a><\/li>\n \t<li><a href=\"https:\/\/entrepreneurship.gotothunderbay.ca\/fr\/le-plan-daffaires\/strategie-en-matiere-de-ressources-humaines\/\">Strat\u00e9gie en mati\u00e8re de ressources humaines<\/a><\/li>\n \t<li><a href=\"https:\/\/entrepreneurship.gotothunderbay.ca\/fr\/le-plan-daffaires\/strategie-financiere\/\">Strat\u00e9gie financi\u00e8re<\/a><\/li>\n<\/li>\n \t<li><a href=\"https:\/\/entrepreneurship.gotothunderbay.ca\/fr\/le-plan-daffaires\/plan-dexploitation\/\">Plan d\u2019exploitation<\/a><\/li><\/li>\n \t<li><a href=\"https:\/\/entrepreneurship.gotothunderbay.ca\/fr\/le-plan-daffaires\/conclusion\/\">Conclusion<\/a><\/li><\/li>\n \t<li><a href=\"https:\/\/entrepreneurship.gotothunderbay.ca\/fr\/le-plan-daffaires\/annexe\/\">Annexe<\/a><\/li>\n<\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Strat\u00e9gie financi\u00e8re 10A. Outflows of Cash 10B. Inflows of Cash 10C. Past Financial Statements 10D. Financial Projections 10E. Financial Ratios Humberger Toggle Menu 10E. Ratios financiers Les ratios financiers sont importants \u00e0 bien des \u00e9gards, car c\u2019est gr\u00e2ce \u00e0 ceux-ci que vous pouvez mieux comprendre la situation financi\u00e8re. Il existe diff\u00e9rents types de ratios qui [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":2339,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"footnotes":""},"class_list":["post-2354","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Ratios financiers - Entrepreneurship Centre<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/entrepreneurship.gotothunderbay.ca\/fr\/le-plan-daffaires\/strategie-financiere\/ratios-financiers\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Ratios financiers - Entrepreneurship Centre\" \/>\n<meta property=\"og:description\" content=\"Strat\u00e9gie financi\u00e8re 10A. 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