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ឯកសារយោងគណនេយ្យកម្ពុជា
Forex · 5 នាទី

How FX Movements Distort Financial Ratios — and What to Do About It

Year-on-year comparisons can mislead when the Riel moves against your reporting currency.

ដោយ Editorial Team · March 30, 2026

Constant-currency reporting

Restating prior-period results at current-period rates strips out the FX noise and reveals the underlying business performance. Most multinationals publish both reported and constant-currency growth for this reason.

Ratio adjustments

Gross margin, working-capital days, and return-on-assets are all sensitive to translation differences. Disclose the FX impact in management commentary so the board reads the real trend.

Practical tip

Build constant-currency views into your monthly reporting pack from day one. Retrofitting them later is painful.

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