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CFA Level 2 > Accounting Ratios > Flashcards

Accounting Ratios Flashcards

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1
Q

Current Ratio

A

Current Assets/Current Liabilities

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2
Q

Quick Ratio

A
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3
Q

Cash Ratio

A
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4
Q

Defensive Interval Ratio

A
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5
Q

Receivables Turnover Ratio

A
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6
Q

Days Of Sales Outstanding

A
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7
Q

Inventory Turnover Ratio

A
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8
Q

Days of Inventory On hand

A
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9
Q

Payables Turnover Ratio

A
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10
Q

Number of Days Payables

A
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11
Q

Cash Conversion Cycle

(Net Operating Cycle)

A

DOH + DSO - # Days Payable

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12
Q

Working Capital Turnover Ratio

A

Total Revenue / Average Working Capital

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13
Q

Fixed Asset Turnover Ratio

A

Total Revenue / Average Net Fixed Assets

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14
Q

Total Asset Turnover Ratio

A

Total Revenue / Average Total Assets

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15
Q

Gross Profit Margin

A

Gross Profit / Total Revenue

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16
Q

Operating Profit Margin

A

Operating Profit / Total Revenue

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17
Q

Pretax Margin

A

Earnings Before tax but after interest / total revenue

18
Q

Net Profit Margin

A

Net income / Total Revenue

19
Q

Operating ROA

A

Operating Income / Average Total Assets

20
Q

ROA

A

NI / Avg Total Assets

21
Q

ROE

A

NI / Avg SH Equity

Aka 1 Part Dupont :)

22
Q

Return on Total Capital

A

EBIT / EQ + Int Bearing Debt

23
Q

Return on Common Equity

ROCE

A

NI -Pref Divs / Avg Sh EQ

24
Q

Tax Burden

A

NI / EBT

Dupont Component

25
Q

Interest Burden

A

EBT / EBIT

Dupont Component

26
Q

EBIT Margin

A

EBIT / Total Revenue

Dupont Component

27
Q

Financial Leverage Ratio

A

Total Assets / Total Equity

Dupont Component

28
Q

Total Debt

A

The total of interest bearing short term and long term debt, Excluding liabilities such as accrued expenses and accounts payable

29
Q

Debt to Assets Ratio

A

Total Debt / Total Assets

30
Q

Debt to Equity Ratio

A

Total Debt / Total SH Equity

31
Q

Debt to Capital Ratio

A

Total Debt / Total Debt + Total SH Equity

32
Q

Interest Coverage Ratio

A

EBIT / Interest Payments

33
Q

Fixed Charge Coverage Ratio

A

EBIT + Lease Payments / Int Payments + Lease Payments

34
Q

Dividend Payout Ratio

A

Common Div / NI attributable to Common Shares

35
Q

Retention Rate

A

NI attributable to common shares - common share Divs / NI

Also 1 - Payout Ratio

36
Q

Sustainable Growth Rate

A

RR * ROE

37
Q

Earning Per Share

EPS

A

NI - Pref Div / Weighted Avg of Shares Outstanding

38
Q

Book Value Per Share

A

Common SH Equity / Total # Shares Outstanding

39
Q

FCFE

A

Cash Flow From Operating Activites - Investment in Fixed capital + Net borrowing

40
Q

FCFF

A

Cash flow from Operating Activities + Interest Expense * (1-Tax Rate) - Investment in Fixed Capital

CFA Level 2 (1 decks)

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