finance Flashcards
Net working capital
Current assets - current liabilities
return on debt
annual interest/total debt
debt ratio
total debt/total assets
debt to equity ratio
total debt/total equity
return of equity
annual profit/equity
current ratio
current assets/current liabilities
return on investment
annual EBIT/total investment
quick ratio
(current assets-inventory)/CURRENT LIABILITIES
average inventory period
(inventory level/annual cost of sales)*365
turnover rate
annual sales/total assets
margin on sales
EBIT/sales
EPS
profit/number of shares
Dividend yield
dividend per share/market price per share
total yield
(dividend per share + market price change)/market price per share
dividend cover
earning/dividends
pay out ratio
dividend/earnings
market to book ratio
market value/book value
times interest earned ratio
EBIT/total interest expense
ROE
ROI+(ROI-ROD)*E/D
Average collection period
(accounts receivable/annual sales)*365
average inventory period
(inventory level/annual cost of goods sold)*365
turn over rate
annual sales/total assets
price to earnings ratio
market share price/EPS
profit
revenue - expenses
book value per share
(total equity - preferred shares)/numbers of shares
average issuing price common stock
(common stock+ paid in surplus)/number of shares issued
average issuin price
((parvalue * number of shares issued) + paid in surplus) / number of shares issued
