FORMULAS UNIT 1, 2 & 3 Flashcards
CURRENT ASSETS
CASH + ACCOUNTS RECEIVABLE + INVENTORIES
DEPRECIATION (straight line method)
PRICE OF ASSET / USEFUL LIFE
NET WORKING CAPITAL
CURRENT ASSETS - CURRENT LIABILITIES
STOCKHOLDERS EQUITY
COMMON STOCK + RETAINED EARNINGS
BOOK VALUE OF EQUITY
TOTAL ASSETS - TOTAL LIABILITIES
MARKET CAP
PRICE PER SHARE X SHARES OUTSTANDING
MARKET TO BOOK RATIO (P/B)
MARKET CAP / BOOK VALUE OF EQUITY
DEBT TO EQUITY RATIO (D/E)
TOTAL LIABILITIES / STOCKHOLDERS EQUITY
CURRENT RATIOS
CURRENT ASSETS / CURRENT LIABILITIES
QUICK RATIO
(CURRENT ASSETS - INVENTORIES) / CURRENT LIABILITIES
CASH RATIO
CASH ON HAND / CURRENT LIABILITIES
ENTERPRISE VALUE
MARKET CAP + DEBT (- ACC PAYABLE) - CASH
NET INCOME
REVENUES - EXPENSES
GROSS PROFIT
NET SALES - COGS
EBITDA
NET INCOME + INTEREST +TAXES + DEPRECIATION + AMORTIZATION
OPERATING INCOME
GROSS PROFIT - OPERATING EXPENSES
EARNINGS PER SHARE (EPS)
NET INCOME / SHARES OUTSTANDING
GROSS MARGIN
GROSS PROFIT / NET SALES
OPERATING MARGIN
OPERATING INCOME / NET SALES
NET PROFIT MARGIN
NET INCOME / NET SALES
ROE
NET INCOME / EQUITY
ROA
NET INCOME / TOTAL ASSETS
ASSET TURNOVER RATIO
NET SALES / TOTAL ASSETS
ACCOUNTS RECEIVABLE DAYS
ACCOUNTS RECEIVABLE / AVG DAILY SALES
INVENTORY TURNOVER
COGS / INVENTORY
INTEREST COVERAGE RATIO
EBIT / INTEREST EXPENSE
DuPont IDENTITY
ROE = NET PROFIT MARGIN X ASSET TURNOVER RATIO X EQUITY MULTIPLIER
EQUITY MULTIPLIER
TOTAL ASSETS / STOCKHOLDERS EQUITY
PRICE TO EARNINGS (P/E)
MARKET CAP / NET INCOME or SHARE PRICE / EPS
OPERATING ACTIVITIES
NET INCOME + DEPRECIATION AND AMORTIZATION - ACCOUNTS RECEIVABLE + ACCOUNTS PAYABLE - INVENTORIES = CASH FROM OPERATING ACTIVITIES
INVESTMENT ACTIVITIES
CASH FROM OP ACT - CAPEX +/- BUYING OR SELLING MARKETABLE SECURITIES = CASH FROM INV ACT
FINANCING ACTIVITIES
CASH FROM INV ACT - PAYMENT OF DIVIDENDS + CHANGES IN BORROWINGS = CASH FROM FINANCING ACT
