Formulas COPY Flashcards
Return On Equity (ROE)
Net income / Avg. Shareholders Equity
Financial Leverage
Avg. Total Assets / Avg. Shareholders Equity
Return On Assets (ROA)
Net Income / Avg. Total Assets
Return On Sales (ROS)
Net Income / Sales
Asset Turnover
Sales / Avg. Total Assets
Accounts Receivable (A/R) Turnover
Sales / Avg. Accounts Receivable (A/R)
Inventory Turnover
Cost Of Goods Sold / Avg. Inventory
Accounts Payable Turnover
Purchases* (Ending Inventory + COGS - Beginning Inventory) / Avg. Accounts Payable
Fixed Asset Turnover
Sales / Avg. Net Property, Plant and Equipment
YOY (Year Over Year) Revenue Growth
(Revenue this quarter - Revenue Same Quarter Last Year) / Revenue Same Quarter Last Year
YOY (Year Over Year) Growth in Accounts Receivable (A/R)
(A/R End Of This Quarter - A/R End Of Same Quarter Last Year) / A/R end of Same Quarter Last Year
Days Receivables Index (DSRI)
Days Receivables* ((Receivables / Sales ) * 365) / Prior Days Receivables
Gross Margin Index (GMI)
Prior Gross Margin* ((Sales - COGS) / Sales) / Gross Margin
Asset Quality Index (AQI)
Asset Quality* (((Total Assets - (Current Assets + PPE)) / Total Assets) / Prior Asset Quality
Sales Growth Index (SGI)
Sales / Prior Sales