5. formulas Flashcards by James Keith

Q

double declining balance (DDB depreciation)

A

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Q

basic EPS

A

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Q

diluted EPS

A

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Q

receivables turnover

A

activity ratio

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Q

days of sale outstanding

A

activity ratio

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Q

inventory turnover

A

activity ratio

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Q

days of inventory on hand

A

activity ratio

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Q

payables turnover

A

activity ratio

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Q

number of days payable

A

activity ratio

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Q

total asset turnover

A

activity ratio

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Q

fixed asset turnover

A

activity ratio

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Q

working capital turnover

A

activity ratio

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Q

current ratio

A

liquidity ratio

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Q

quick ratio

A

liquidity ratio

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Q

cash ratio

A

liquidity ratio

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Q

defensive interval

A

liquidity ratio

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Q

cash conversion cycle

A

liquidity ratio

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Q

debt-to-equity

A

solvency ratio

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Q

debt-to-capital

A

solvency ratio

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Q

financial leverage

A

solvency ratio

Q

interest coverage

A

solvency ratio

Q

fixed charge coverage

A

solvency ratio

Q

net profit margin

A

profitability ratio

Q

gross profit margin

A

profitability ratio

operating profit margin

profitability ratio

pretax margin

profitability ratio

return on assets (ROA) | (2 formulas)

profitability ratio

operating return on assets

profitability ratio

return on total capital

profitability ratio

return on equity

profitability ratio

return on common equity

profitability ratio

free cash flow to the firm (FCFF)

free cash flow to equity (FCFE)

cash flow from operation - fixed capital investment + net borrowing

common-size income statement ratios

income statement account / sales

common-size balance sheet ratio

balance sheet account / total assets

common-size cash flow ratios

cash flow statement account / revenues

gross profits operating profits net income total capital

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

original DuPont equiation (ROE)

extended DuPont equation (ROE)

sustainable growth rate (g)

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

Coefficients of Variation CV sales

Coefficients of Variation CV operating income

Coefficients of Variation CV net income

ending inventory

ending inventory = beginning inventory + purhcases - COGS

straight-line depreciation

DDB depreciation

units-of-production depreciation

Deferred taxes: income tax expense

Debt Liabilities: interest expense