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CMA Part2 > Financial Statement Analysis > Flashcards

Financial Statement Analysis Flashcards

0
Q

Current Ratio

A

Current Assets / Current Liabilities

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1
Q

Sustainable Growth Rate

A

(1 − Dividend Payout Ratio) × ROE

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2
Q

Quick (or acid test) ratio

A

(Cash + marketable securities + Accounts Receivables) / current liabilities

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3
Q

ROA

A

Net Income / Average Total Assets

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4
Q

ROE

A

Net Income / Average Equity

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5
Q

Gross Profit Margin Percentage

A

Gross Profit / Sales

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6
Q

Operating Profit Margin Percentage

A

Operating Income / Sales

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7
Q

Net Profit Margin Percentage

A

Net Income / Sales

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8
Q

Debt to Total Assets Ratio

A

Total Debt / Total Assets

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9
Q

Interest Coverage (or Times Interest Earned, TIE)

A

EBIT / Interest Expense

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10
Q

Basic EPS (Earnings per Share)

A

(Net Income − Preferred Stock Dividends) / Weighted Average Common Stock Shares Outstanding

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11
Q

Working Capital

A

Current Assets − Current Liabilities

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12
Q

Cash Ratio

A

Cash + Marketable Securities / Current Liabilities

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13
Q

Cash Flow Ratio

A

Operating Cash Flow / Current Liabilities

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14
Q

Days’ Purchases in Accounts Payable

A

Average Accounts Payable / Credit Purchases

X 365

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15
Q

Financial Leverage Ratio

A

Assets / Equity

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16
Q

Debt to Total Assets Ratio

A

Total Debt / Total Assets

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17
Q

Total Debt to Total Capital Ratio

A

(Current Liabilities + Long-Term Liabilities) /

Total Debt + Total Equity

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18
Q

Debt to Equity Ratio

A

Total Debt / Equity

19
Q

Long-Term Debt to Equity Ratio

A

(Total Debt - Current Liabilities) / Equity

20
Q

Fixed-Charge Coverage Ratio

A

Earnings before Fixed Charges and Taxes /

Fixed Charges

21
Q

Times Interest Earned (Interest Coverage) Ratio

A

EBIT / Interest Expense

22
Q

Cash Flow to Fixed Charges Ratio

A

(Cash from Ops. + Fixed Charges + Tax Payments) / Fixed Charges

23
Q

Operating Cycle

A

Days’ Sales in Account Receivable + Days’ Sales in Inventory

24
Accounts Receivable Turnover Ratio
Credit Sales / Avg. Gross Accounts Receivable
25
Days’ sales in receivables
365 / Accounts Receivable Turnover Or (Average Accounts Receivable / Annual Credit Sales) X 365
26
Inventory Turnover Ratio
COGS / Average inventory
27
Days sales in inventory
(Average inventory / COGS) X 365
28
Total Asset Turnover Ratio
Sales / Average Total Assets
29
Fixed Asset Turnover Ratio
Sales / Average Net PP&E
30
Diluted EPS
(Net Income - Preferred dividends) / | Diluted weighted average number of common shares outstanding
31
Dividend payout ratio
Common dividend / Earnings available to common shareholders
32
Dividend yield
Annual dividends per share / Market price per share
33
Sustainable Growth Rate
ROE (1 − Dividend Payout Ratio)
34
Gross Profit Margin
Sales − Cost of Sales
35
Gross profit margin percentage
(Sales - Cost of Sales) / Sales
36
Operating profit margin percentage
Operating income / Sales
37
Net profit margin percentage
Net Income /Sales
38
Return on investment (ROI)
Net profits of business unit / Assets of business unit
39
Return on assets (ROA)
Net income / Average total assets
40
DuPont ROA
Net Income / Average total assets = | Net Income / Sales) X (Sales / Avg total assets
41
DuPont (ROE)
(Net profit / Pretax profit) X (Pretax profit / EBIT) X (EBIT / Sales) X (Sales / Assets) X (Assets / Equity)
42
Financial leverage ratio
Assets / Equity
43
Book value per share
(Total stockholders equity - Preferred equity) / | Number of common shares outstanding
44
Market to Book Ratio
Current Stock Price / Book Value per Share
45
Price Earnings Ration
Market Price per Share / Earnings per Share
46
Earnings Yield
EPS / Current Market Price per Common Share

CMA Part2 (5 decks)

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