03 - Marketing and Financial Account Metrics

Question 1

Bedeutung
Unit margin

Answer 1

Difference between selling price and cost of product

(not the same as unit contribution! which does only check on variable costs)

Question 2

Formel
Retention rate

Answer 2

Customer Retention Rate = ((No. of customers at end of period - No. of new c acquired during period) / No. of c at start of period) x100

Question 3

Bedeutung
Retention rate

Answer 3

Metric that indicates the proportion of customers that have stayed with you over a particular time period (year, month, week, ..)

Question 4

Formel
Net sales

Answer 4

Net sales = Gross Sales Revenues - Returns - Damages - Discounts

Question 5

Formel
Gross profit

Answer 5

Gross profit = Net sales - Cost of goods sold (COGS)

Question 6

Formel
Profit before taxes = Earnings before Taxes (EBT)

(2 equations)

Answer 6

Profit before taxes

= Gross profit - Operating and Other expenses

= EBIT - Interest Payments

Question 7

Formel
Net Income (4 equations)

(= Net Profit = Net Earnings = bottom-line)

Answer 7

= Revenue(Net Sales) - Cost of Goods Sold (COGS) - Operating and other Expenses - Taxes

= Gross Profit - Operating and Other Expenses - Taxes

= EBIT - Interest Payments - Taxes

= EBT - Taxes

Question 8

Formel
Total Asset Turnover

Answer 8

Total Asset Turnover = Total Operating Revenues / Total Assets

Question 9

Formel
Receivable Turnover

Answer 9

Receivable Turnover = Total Operating Revenues / Receivables

Question 10

Formel
Average Collection Period

Answer 10

Average Collection Period = Days in Period / Receivables Turnover

Question 11

Formel
Inventory Turnover

Answer 11

Inventory Turnover = Cost of Goods Sold / Inventory

Question 12

Formel
Net Profit Margin

Answer 12

Net Profit Margin = Net Income / Total Operating Revenues

Question 13

Formel
EBIT Margin

And what term is used interchangeably with EBIT?

Answer 13

EBIT Margin = EBIT / Total Operating Revenues

• EBIT is often used interchangeably with Operating Income
• Total Operating Revenues is often used interchangeably with Net Sales

Question 14

Formel
EBIT (=Operating Income)

Und wie komme ich vom EBIT zum Net Income?

Answer 14

Earnings before interests and tax = Revenue - COGS - Operating Expenses

Net Income = EBIT - Interest Payments - Taxes

Question 15

Formel (1)
Return on Assets (ROA)

Answer 15

Return on Assets = Net Income / Total Assets

Question 16

Formel (2)
Return on Assets (ROA)

Answer 16

Return on Assets = Net Profit Margin * Asset Turnover

Question 17

Formel
Economic Profit (=Economic Value Added EVA)

Answer 17

Economic Profit = NOPAT - Cost of capital

Question 18

Formel
NOPAT

Answer 18

Net operating profit after tax =

EBIT - Taxes = EBIT x (1 - Tax Rate)

Question 19

Formel
Market capitalization

Answer 19

Market capitalization = Price of common shares * number of shares outstanding

Question 20

Formel
P/E ratio

Answer 20

P/E ratio = Stock price / earnings per share EPS

Question 21

Formel
M/B ratio

Answer 21

M/B ratio = Stock price / book value per share

Question 22

Formel
Tobin’s Q

Answer 22

Tobin’s Q = Market value of equity and debt / replacement value of assets