BEC - General Flashcards
1
Q
Interest Burden Ratio
A
EBT / EBIT
2
Q
Tax Burden Ratio
A
Net income / EBT
3
Q
Cash Conversion Cycle
A
Days in inventory + Days sales in AR - Days of payables outstanding
4
Q
Days in inventory
A
Ending inventory / (COGS / 365)
5
Q
Inventory turnover
A
COGS / Average Inventory
6
Q
AR turnover
A
Sales / Average AR
7
Q
Days sales in AR
A
AR / (Sales / 365)
8
Q
AP turnover
A
COGS / Average AP
9
Q
Days of payables outstanding
A
Ending AP / (COGS / 365)
10
Q
Working capital turnover
A
Sales / Average working capital
11
Q
Operating Cash Flow
A
Cash flow from operation / Ending CL
12
Q
Times Interest Earned
A
EBIT / Interest expense
13
Q
Gross margin
A
(Sales - COGS) / Sales
14
Q
Profit Margin
A
Net income / Sales
