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Accounting Based Indicators > Accounting Based Indicators (Alla samlade) > Flashcards

Accounting Based Indicators (Alla samlade) Flashcards

Allihopa samlade

1
Q

ROE

A

Return on Equity = Net profit / Shareholders Equity

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2
Q

NPM

A

Net Profit Margin = Net profit / Revenues

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3
Q

PR

A

Payout Ratio = Dividends per share / Earnings per share = Dividends / Net profit

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4
Q

SGR

A

Sustainable growth rate = ROE * (1 - PR)

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5
Q

ROA

A

Return on Assets = EBIT / Total Assets

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6
Q

EBIT

A

EBIT = Revenues - Operating cost

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7
Q

ROI

A

Return on Investments = EBIT / Net Invested Capital

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8
Q

ROCE

A

Return on Capital Employed =EBIT / Equity + Long term debt

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9
Q

ROACE

A

Return on Average Capital Employed = EBIT / (Average Equity + Average Long Term Debt)

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10
Q

EBIT margin

A

EBIT margin = EBIT / Revenues

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11
Q

EBITDA margin

A

EBITDA margin = EBIT + Depreciation + Amortization / Revenues

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12
Q

QOE

A

Quality of Operating Earning = Operating Cash Flow / Operating Profit

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13
Q

ATR

A

Asset Turnover Ratio = Revenues / Total Assets

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14
Q

DtER 1

A

Dept to Equity Ratio 1 = Liabilities / Shareholders Equity

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15
Q

DtER 2

A

Dept to Equity Ratio 2 = Debt with explicit interest rate / Shareholders Equity

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16
Q

ICR

A

Interest Coverage Ratio = EBIT / Interest Expenses

17
Q

CD

A

Cost of Debt = Interest Expenses / Debt with explicit interest rate

18
Q

ETR

A

Effective Tax Rate = Taxes / Pretax Profit

19
Q

Current Ratio

A

Current Ratio = Current Assets / Current Liabilities

20
Q

Quick Ratio

A

Quick Ratio = Cash + Short term investment + Receivables / Current Liabilites (Eller Current Assets - Inventories - Taxes i nämnaren, samma)

21
Q

ITR

A

Inventory Turnover Ratio = Revenues / Inventories

22
Q

ACToTR

A

Average Collection Time of Trade Receivables = ( Trade Receivable / Revenues ) * 365

23
Q

RI

A

Residual Income = EBIT - k * Investments

24
Q

EVA

A

Economic Value Added = EBIT(after tax) - k * Investments

25
Q

EM

A

Economic Margin = ( Cash Flow from operating activities / Invested capital ) - k

26
Q

CFROI

A

Cash Flow ROI = Cash flow from operating activities / Market value of invested capital

27
Q

CFtD

A

Cash Flow-to-Dept = Operating Cash Flow / Debt Liabilities

28
Q

STDC

A

Short-term Debt Coverage = Operating Cash Flow / Current Debt Liabilities

29
Q

CEC

A

Capital Expenditure Coverage = Operating Cash Flow / Capital Expenditure

30
Q

Cash EVA

A

Cash Economic Value Added = Operating Cash Flow - k * Investments

31
Q

CVA

A

Cash Value Added = Operating Cash Flow - Cash Flow required for Operating Activities

Accounting Based Indicators (7 decks)

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