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CFA Flashcards

1
Q

EBITDA margin

A

(Profit before tax + Interest expense + Depreciation) / Revenue

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2
Q

ROCE

A

EBIT margin * TOCE

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3
Q

EBIT margin

A

(Profit before tax + interest expense) / Revenue

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4
Q

TOCE

A

Revenue / Opening CE = (Interest bearing debt + Equity)

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5
Q

ROE (standard Dupont)

A

Profit margin * Asset turnover * Financial leverage

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6
Q

Profit margin

A

Net profit / Revenue

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7
Q

Asset turnover

A

Revenue / Opening total assets

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8
Q

Financial leverage

A

Opening total assets / Opening equity

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9
Q

ROE (with ROA)

A

(1-t) * (ROA+(ROA-COD)*(D/E))

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10
Q

ROA

A

Profit before interest and tax / Opening total assets

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11
Q

COD

A

Interest expenses / Opening total liabilities

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12
Q

D/E

A

Opening total liabilities / Equity

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13
Q

ROE (with RONA)

A

(1-t) * (RONA + (RONA-Rnd) * (ND/E))

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14
Q

RONA

A

EBIT / ONA

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15
Q

Rnd

A

(Financial expenses - Financial revenue) / Opening net debt

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16
Q

ND/E

A

Opening net debt / Equity

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17
Q

ONA

A

Opening capital employed - Opening financial assets

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18
Q

Current ratio

A

Current assets/Current liabilities

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19
Q

Non-cash WC/ Revenues

A

(Accounts receivable + Inventory - Accounts payable) / Revenues

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20
Q

Acc.rec./ Revenues

A

Accounts receivable / Revenues

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21
Q

Inentory/ Revenues

A

Inventory / Revenues

22
Q

Accounts payable/ Revenues

A

Accounts payable / Revenues

23
Q

Debtor days

A

Average Accounts receivable * 365 / Revenues

24
Q

Inventory days

A

Average Inventory * 365 / Cost of Sales

25
Q

Payables days

A

Average Accounts payable * 365 / Purchases

26
Q

Equity/ Total Assets

A

Total equity/Total assets

27
Q

Debt/ Capital employed

A

Interest bearing liabilities/ (Interest bearing liabilities + Equity)

28
Q

ibDebt/EBITDA

A

Interest bearing liablities / EBITDA

29
Q

Interest coverage ratio

A

Profit before interest and tax/Interest expense

30
Q

Dividend payout ratio

A

Dividend/Net Profit

31
Q

Average age PPE

A

Accumulated depreciation/ Annual depreciation

32
Q

Remaining useful life PPE

A

Net PPE / Annual depreciation

33
Q

Capex/Depr (x)

A

CAPEX/ Annual depreciation

34
Q

Net Capex/Sales

A

(CAPEX - Depreciation) / Revenues

35
Q

R&D/ Sales

A

R&D expenses/ Revenues

36
Q

Sales (KEUR) per employee

A

Revenues/ Number of employees

37
Q

WC

A

Current assets - Current liabilities

38
Q

FIFO inv

A

LIFO inv + LIFO reserve

39
Q

AP turnover

A

Purchases / Avg AP

40
Q

AR turnover

A

Sales / Avg AR

41
Q

Inventory turnover

A

COGS / Avg inv

42
Q

Purchases

A

Closing inv. - opening inv. + COGS

43
Q

WAC per unit method

A

Sum of total costs / Sum of total quantity

44
Q

Cash ratio

A

(Cash and cash equivalents + Marketable securities) / Current liabilities

45
Q

Net debt

A

LTd + STd - CCE

46
Q

ROE (with ROCE)

A

(1-t) * (ROCE + (ROCE-Rd) * (Dib/E))

47
Q

ROCE

A

EBIT/Opening CE

48
Q

Rd

A

Interest expenses / Opening Dib

49
Q

Dib/E

A

Opening Dib / Equity

50
Q

Opening CE

A

Dib+Equity

51
Q

Dividends for CFF

A

Dividends paid = RE0 + NI - RE1

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