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4. Financial Reporting and Analysis (20%) > 5. formulas > Flashcards

5. formulas Flashcards

1
Q

double declining balance (DDB depreciation)

A
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2
Q

basic EPS

A
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3
Q

diluted EPS

A
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4
Q

receivables turnover

A

activity ratio

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5
Q

days of sale outstanding

A

activity ratio

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6
Q

inventory turnover

A

activity ratio

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7
Q

days of inventory on hand

A

activity ratio

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8
Q

payables turnover

A

activity ratio

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9
Q

number of days payable

A

activity ratio

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10
Q

total asset turnover

A

activity ratio

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11
Q

fixed asset turnover

A

activity ratio

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12
Q

working capital turnover

A

activity ratio

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13
Q

current ratio

A

liquidity ratio

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14
Q

quick ratio

A

liquidity ratio

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15
Q

cash ratio

A

liquidity ratio

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16
Q

defensive interval

A

liquidity ratio

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17
Q

cash conversion cycle

A

liquidity ratio

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18
Q

debt-to-equity

A

solvency ratio

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19
Q

debt-to-capital

A

solvency ratio

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20
Q

financial leverage

A

solvency ratio

21
Q

interest coverage

A

solvency ratio

22
Q

fixed charge coverage

A

solvency ratio

23
Q

net profit margin

A

profitability ratio

24
Q

gross profit margin

A

profitability ratio

25
Q

operating profit margin

A

profitability ratio

26
Q

pretax margin

A

profitability ratio

27
Q

return on assets (ROA)

(2 formulas)

A

profitability ratio

28
Q

operating return on assets

A

profitability ratio

29
Q

return on total capital

A

profitability ratio

30
Q

return on equity

A

profitability ratio

31
Q

return on common equity

A

profitability ratio

32
Q

free cash flow to the firm (FCFF)

A
33
Q

free cash flow to equity (FCFE)

A

cash flow from operation - fixed capital investment + net borrowing

34
Q

common-size income statement ratios

A

income statement account / sales

35
Q

common-size balance sheet ratio

A

balance sheet account / total assets

36
Q

common-size cash flow ratios

A

cash flow statement account / revenues

37
Q

gross profits

operating profits

net income

total capital

A

gross profits = net sales - COGS

operating profits = EBIT

net income = earnings after taxes but before dividends

total capital = long-term debt + short-term debt + common and preferred equity = total assets

38
Q

original DuPont equiation (ROE)

A
39
Q

extended DuPont equation (ROE)

A
40
Q

sustainable growth rate (g)

A

g = RR * ROE

retention rate (RR) = net income available to common - dividends declared / net income available to common

= 1- dividend payout

dividend payout = dividends declared / net income available to common

41
Q

Coefficients of Variation

CV sales

A
42
Q

Coefficients of Variation

CV operating income

A
43
Q

Coefficients of Variation

CV net income

A
44
Q

ending inventory

A

ending inventory = beginning inventory + purhcases - COGS

45
Q

straight-line depreciation

A
46
Q

DDB depreciation

A
47
Q

units-of-production depreciation

A
48
Q

Deferred taxes:

income tax expense

A
49
Q

Debt Liabilities:

interest expense

A

4. Financial Reporting and Analysis (20%) (5 decks)

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