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5.1 Financial reporting > Key ratios > Flashcards

Key ratios Flashcards

1
Q

Return on capital employed (ROCE)

A

Räntabilitet på sysselsatt kapital

(EBIT eller Operating earnings eller operating profit eller gross profit + financial income) / (debt + equity)

  • Operating profit (or net profit DIVIDERAT med (total equity + non-current liabilities)
  • Non-current liabilities = Interest-bearing liabilities
  • Bra för benchmarking
  • Beräknas pre-tax
  • Bra vid jämförelse över tid och mellan konkurrenter
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2
Q

ROC

A

Return on capital

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3
Q

EBITDA margin

A

EBITDA margin = EBITDA / Revenue

EBITDA margin = Operating profit före DA och IMPAIRMENT / Revenue

Detta nyckeltalet är ett alternativ till gross margin om income statement presenteras som “nature” eftersom det inte finns någon “gross profit” i ett sådant statement

Useful as a basis for cash flow estimates

INTE bra vid jämförelse mellan bolag p.g.a. avsaknaden av capital intensity

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4
Q

Operating margin

A

Rörelsemarginal = Operating profit / Revenue

Operating profit after depreciation, amortisation and impairment, as a percentage of total revenue

Jämför t.ex. Q4 år 1 med Q4 år 0

Peter sa att om man ska jämföra bolag med det här nyckeltalet så är det extremt viktigt att företagen är väldigt lika

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5
Q

Net margin

A

Nettomarginal = Net profit / Revenue

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6
Q

Pre-tax profit margin or EBT margin

A

Vinstmarginal = Profit before tax / Revenue

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7
Q

Capital turnover ratio

A

Kapitalomsättningshastighet (KOH) = Total revenue divided by average total assets, capital employed or operating capital

How much capital is required for the operations

Bra att följa över tid

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8
Q

Sales growth

A

Omsättningstillväxt

Förändringen i omsättning från en period till en annan

Särskilj organisk omsättningstillväxt från förvärvsomsättningstillväxt

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9
Q

Debt/equity ratio

A

Skuldsättningsgrad = Räntebärande skulder / Equity

Ett mått på företagets finansiella styrka

Nyckeltalet visar “the financial leverage”.

“Do you have a strong or a weak balance sheet?” besvarar nyckeltalet

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10
Q

Equity/assets ratio

A

Soliditet = Equity / Assets

“Do you have a strong or a weak balance sheet?” besvarar nyckeltalet

Generell tumregel är att under 25% i soliditet anses vara svagt

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11
Q

P/E ratio

A

Share price / Earnings per share

Describes the market value of a company

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12
Q

PEG ratio

A

P/E ratio / Forecast earnings growth

PE-tal som tar hänsyn till FRAMTIDA growth, inte historisk

Caution!

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13
Q

P/CE ratio

A

P/CE ratio = Share price / Cash earnings ratio

P/CE ratio = Share price / Cash earnings per share

Caution!

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14
Q

P/S ratio

A

P/S ratio = Share price / Sales per share

Ju mer skuldsatt ett företag är desto lägre P/S-tal

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15
Q

Dividend yield

A

Direktavkastning = Dividend / Share price

Lägre direktavkastning om företaget är i en expansiv fas i jämförelse med mer normal tillväxttakt

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16
Q

P/B ratio

A

Price to book value

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17
Q

Enterprise value

A

Ej bra nyckeltal att använda där “financing” är en del av operations, d.v.s. banker, finansiella institut och försäkringsbolag.

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18
Q

EV/sales

A

Relevant nyckeltal om företaget i fråga är i en tidig utvecklingsfas eller när vinsterna är cykliska

Går bra att jämföra inom en industri

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19
Q

Growth in earnings or EPS growth

A

Very volatile but the most important growth figure

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20
Q

Return on equity

A

Räntabilitet på eget kapital

Net earnings / Equity

Nyckeltalet visar hur företaget har ökat shareholders equity

21
Q

Gross margin

A

Bruttomarginal = Gross profit / Revenue

Bäst att jämföra samma bolag över tid, inte jämföra olika bolag

22
Q

Capital intensity och turnover capital employed

A

Capital intensity är samlingsnamnet

Turnover capital employed = Revenue / (Debt + Equity)

Detta måttet kan kompletteras med operating margin om jämförelse mellan bolag ska göras

Kan också använda enbart “total assets” i nämnaren men då är nyckeltalet inte lika exakt

Man kan uttrycka nyckeltalet i såväl absoluta som relativa tal

23
Q

Financial position (samlingsnamn och exempel)

A

T.ex. Debt to equity (skuldsättningsgrad) och Equity to asset (soliditet)

“Do you have a strong or a weak balance sheet?” besvarar dessa nyckeltal

24
Q

Return on total capital

A

Operating profit + Financial income / Total capital

25
Q

EBITA-margin

A

Operating profit after depreciation, amortisation and impairment but before impairment of goodwill, as a percentage of total revenue

26
Q

Value added-to-sales ratio

A

Förädlingsgrad = Value added as a percentage / Revenue

27
Q

Ratio of labour costs to value added

A

Löneintensitet = Labour costs including non-wage labour costs / value added

28
Q

Sales per employee

A

Omsättning per anställd = Sales / Average number of full-time employee equivalents

29
Q

Earnings per employee

A

Resultat per anställd = Profit per employee after net financial items / Average number of full-time
employee equivalents

30
Q

Net debt

A

Nettoskuld = Interest-bearing liabilities and provisions less financial assets including cash and cash equivalents

31
Q

Risk capital ratio

A

Andel riskbärande kapital = The sum of equity and deferred tax liabilities (including minority) / Assets

32
Q

Ratio of equity to capital employed or operating capital

A

Det egna

kapitalets andel av sysselsatt alternativt operativt kapital = Equity / Capital employed or operating capital

33
Q

Ratio of net asset to adjusted total assets or adjusted equity/assets
ratio

A

Substansvärdets andel av justerad balansomslutning, justerad soliditet
= NAV / Adjusted total assets

34
Q

Interest coverage ratio

A

Räntetäckningsgrad = Profit after net financial items plus financial expense, divided by financial expense

35
Q

Self-financing ratio

A

Självfinansieringsgrad = Operating cash flow / Investments

36
Q

Dividend to equity ratio

A

Utdelning i procent av eget kapital =

Total dividend payment / Equity

37
Q

Payout ratio

A

Andel utdelat resultat = Dividend / EPS

38
Q

Equity per share

A

Eget kapital per aktie = Equity / The number of shares at the balance sheet date

39
Q

Price to book value, PBV, P/B ratio

A

PBV = Share price / Equity per share

40
Q

Net asset value per share

A

Substansvärde per aktie =
Equity plus hidden reserves in assets with quoted market prices after deduction of
deferred tax at the applicable tax rate

41
Q

Price to net asset value eller P/NAV

A

Kurs/substans = Share price / NAV per share

42
Q

Market Value Added (MVA)

A

MVA = The company’s market capitalisation - Its NAV

43
Q

Enterprise value

A

Rörelsens värde = The sum of market capitalisation, minority interest and net debt

44
Q

EV/sales

A

EV/sales = Enterprise value / Revenue

45
Q

EV/EBITDA

A

EV/EBITDA = Enterprise value / EBITDA

46
Q

EV/EBITA

A

EV/EBITA = Enterprise value / EBITA

EBITA = Profit after depreciation, amortisation and impairment but before impairment of goodwill and before amortisation and impairment of certain intangible assets

47
Q

EV/EBIT

A

EV/EBIT = Enterprise value / EBIT

EBIT = Profit after depreciation, amortisation and impairment

48
Q

EV/operating capital

A

EV/Operating capital = Enterprise value / Operating capital

5.1 Financial reporting (16 decks)

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