Formulas Flashcards
Retained Earnings
(Balance Sheet)
Net Income - Dividends
Net Working Capital
(Balance Sheet)
Current Assets - Current Liabilities
Stockholder Equity
(Balance Sheet)
Book value of Equity = Total Assets - Total Liabilities
Market Value of Equity
(Balance Sheet)
Market Capitalization = Shares Outstanding x Market Price per share
market-to-book-Ratio
(Balance Sheet)
P/B. = Market Value of Equity / Book value of equity
Total Enterprise Value
(Balance Sheet) Enterprise Value (TEV) = Market Value of Equity + debt - Cash
Operating Income
(Income Statment)
Operating income = Gross Profit - Operating Expenses
Gross Profit
(Income Statment)
Gross Profit = Revenue - Costs
Net Income
(Income Statment)
Net Income = Ebit - (interest expenses from debt, corporate tax)
Earnings Per Share
EPS = Net Income / Shares Outstanding
Diluted Earnings Per Share
Diluted Earnings Per Share = Net Income / Shares outstanding (include options and convertible bonds)
Retained Earnings
Retained Earnings = Net Income (Income Statment) - Dividends (Statment of cash flows [financing activities])
