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Financial Statement Analysis > Financial Statement Formula & Ratio > Flashcards

Financial Statement Formula & Ratio Flashcards

1
Q

Shares Outstanding

A

Issued Stock - Treasury Stock

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2
Q

Fully Diluted Share Outstanding

A

Basic + Warrants + Capital Notes + Convertible Preferred Stock

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3
Q

Market Capitalization

A

Number of Shares Outstanding x Share Price

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4
Q

Enterprise Value

A

Market Capitalization + Current Portion of Long Term Debt + Non-Current Portion of Long Term Debt + Book Value of Preferred Stock + Book Value of Minority Interest - Cash and Short Term Investments

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5
Q

Gross Profit

A

Sales - Cost of Goods Sold

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6
Q

Operating Expense

A

R&D + SG&A + Rent Expense + Pension and Retirement Expense

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7
Q

Operating Income or Income Before Interest & Taxes (EBIT)

A

Revenue - COGS - Operating Expense

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8
Q

Income Before Income Tax (EBT)

A

EBIT - Net Interest Expense

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9
Q

Net Income

A

Gross Profit - Net Expenses (operating and non-operating including tax)

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10
Q

Net Income Attributable to Equity Holders of the Parent Company

A

Total Comprehensive Income - Income Attributable to Non-Controlling Interest

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11
Q

Basic EPS

A

Net Income Attributable to Equity Holders of the Parent Company / Average Basic Outstanding Shares

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12
Q

Diluted EPS

A

Net Income Attributable to Equity Holders of the Parent Company / Average Fully Diluted Outstanding Shares

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13
Q

Interest Expense

A

Operating Interest Expense + Non-Operating Interest Expense

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14
Q

Cashflow from Operations

A

Net Cash Generated from Operations - Income Tax Paid + Interest Received

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15
Q

Net Increase (Decrease) in Cash & Cash Equivalents

A

Cashflow from Operations + Cashflow from Investing + Cashflow from Financing

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16
Q

Total Current Assets

A

Sum of All Current Assets

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17
Q

Total Assets

A

Total Current Asset + Total Non-current Asset

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18
Q

Total Liabilities

A

Total Current Liability + Total Non-Current Liability or Total Assets - Shareholder Equity

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19
Q

Capital Stock

A

Number of Shares Issued x Par Value per Share or Common Stock + Preferred Stock

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20
Q

Common Stock

A

Total Equity - Preferred Stock - Additional Paid-in Capital - Retained Earnings + Treasury Stock

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21
Q

Additional Paid-in Capital

A

(Issue Price – Par Value) x Shares Outstanding

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22
Q

Retained Earnings

A

Beginning Retained Earnings + Net Income - Dividends

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23
Q

Shares Outstanding

A

Issued Stock - Treasury Stock

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24
Q

Net Working Capital (broad)

A

Current Asset - Current Liabilities

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25
Q

Net Working Capital (for FCF calculation)

A

Accounts Receivable + Inventory – Accounts Payable

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26
Q

Change in NWC

A

Current Period NWC - Previous Period NWC

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27
Q

Capital Expenditure

A

Acquisition of PP&E (found in cashflow statement) or PP&E Current Period - PP&E Previous Period + Depreciation of Current Period

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28
Q

Free Cash Flow to Firm (FCFF)

A

EBIT(1-Tax Rate) + Depreciation - Capital Expenditure - Increase in NWC (know as invested capital method) or Net Income + Non-cash Expense - Increase in Working Capital - Capital Expenditure

29
Q

Non-Cash Expense

A

Depreciation + amortization + stock-based compensation + impairment charges + gains/losses on investments

30
Q

NOPAT or Net Operating Profit After Tax

A

EBIT x (1-Tax Rate)

31
Q

Gross Profit Margin

A

Gross Profit / Revenue

32
Q

Operating Margin

A

EBIT / Revenue

33
Q

Pretax Margin

A

EBT / Revenue

34
Q

Net Profit Margin

A

Net Income / Revenue

35
Q

Free Cash Flow Margin

A

FCF / Revenue

36
Q

Return on Asset

A

Net Income / Average Total Asset

37
Q

Return on Total Asset

A

EBIT / Average Total Asset

38
Q

Return on Equity (Generic)

A

Net Income / Total Shareholder’s Equity

39
Q

Return on Equity (Du Pont)

A

Net Profit Margin x Asset Turnover x Equity Multiplier

40
Q

Asset Turnover

A

Revenue / Average Total Asset

41
Q

Equity Multiplier

A

Total Asset / Total Shareholder’s Equity

42
Q

Return on Capital Employed

A

EBIT / (Total Asset - Total Current Liabilities)

43
Q

Return on Total Capital

A

EBIT / (Short-Term Debt + Long-Term Debt + Total Shareholder’s Equity)

44
Q

Total Capital

A

Short-term Debt + Long-term Debt + Shareholder’s Equity

45
Q

Dividend Yield

A

Annualized Dividends Per Share / Stock Price

46
Q

Earning’s Yield

A

EPS / Stock Price

47
Q

Receivables Turnover

A

Revenue / Average Account Receivables

48
Q

Inventory Turnover

A

Revenue / Average Inventory

49
Q

Fixed Asset Turnover

A

Revenue / Average PP&E

50
Q

Working Capital Turnover

A

Revenue / (Total Current Asset - Total Current Liabilities)

51
Q

Current Ratio

A

Total Current Asset / Total Current Liabilities

52
Q

Quick Ratio

A

(Total Current Asset - Inventory) / Total Current Liabilities

53
Q

Cash Ratio

A

Cash & Cash Equivalent / Total Current Liabilities

54
Q

Debt to EBITDA Ratio

A

Debt (Total or Net Debt) / EBITDA

55
Q

Interest Coverage Ratio

A

EBIT / Interest Expense

56
Q

Cashflow to Debt Ratio

A

Cashflow from Operations / Total Debt

57
Q

Cash Dividend Coverage Ratio

A

Cash Dividend / (Net Income - Required Dividend for Preferred Shares)

58
Q

Debt to Equity Ratio

A

Debt (Total Debt or Long-term Debt) / Total Shareholder’s Equity

59
Q

Total Debt to Total Asset Ratio

A

Total Debt / Total Asset

60
Q

Price to Earnings Ratio

A

Stock Price / EPS

61
Q

PEG Ratio

A

PE Ratio / EPS Growth Rate

62
Q

Dividend Yield

A

Annualized Dividends Per Share / Stock Price

63
Q

Payout Ratio

A

Total Cash Dividends Paid / Net Income

64
Q

EV to EBITDA Ratio

A

Enterprise Value / EBITDA

65
Q

Equity Value

A

Enterprise Value - Debt and Debt Equivalents - Noncontrolling Interest - Preferred Stock + Cash and Cash Equivalents

66
Q

Weighted Average Cost of Capital

A

[Equity Proportion x Cost of Equity] + [Debt Proportion x Cost of Debt x (1-Tax Rate)]

67
Q

Cost of Equity (CAPM)

A

Risk Free Rate + [Beta x (Excess Market Risk Premium)]

68
Q

Cost of Debt

A

[(Risk Free Rate + Credit Risk) x (1 - Tax Rate)] or [Interest Expense Rate*(1- Tax Rate)]

Financial Statement Analysis (2 decks)

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