Ratio Flashcards by Craig Barker

Q

Debt to Equity

A

Total Liabilities / equity

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Q

Fixed Charge Cover

A

Editda + fixed charges / interest + fixed charges

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Q

Interest Cover

A

Ebitda / interest

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Q

Return on Investment

A

Net Profit / equity + long-term liabilities

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Q

Return on Equity

A

Net Profit / Equity

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Q

Return on Operating Assets

A

Op profit / fixed assets

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Q

Operating Asset Turnover

A

Turnover / fixed assets

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Q

Operating Profit Margin

A

Operating Profit / Turnover x100

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Q

Return on Assets

A

Net Profit / Total Assets

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Q

Net Profit Margin

A

Net Profit / Turnover x100

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Q

Net Asset Turnover

A

Turnover / capital employed

*cap emp = total asset - cur liabilities
Measures turnover per assets val

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Q

Return on Capital Employed

A

PBIT / Cap employed x100

Cap emp - total assets - cur liabilities

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Q

Fixed Asset Turnover

A

Turnover/ fixed assets

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Q

Available Working Capital

A

Current Assets - Current Liabilities

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Q

Turnover to Working Capital

A

Turnover/ Working Capital

*how much w/c company has to accommodate sales

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Q

Stock Turnover

A

COGS / stock

Q

Days sales in stock

A

Stock / (CoGS/365)

How long to turn stock into sale

Q

Trade Creditor Days

A

Trade Creditors/CoGS x365

Q

Trade Debtor Turnover

A

Turnover/ trade debtors

*Turnover per debtors

Q

Trade Debtor Days

A

Trade Debtors / Turnover ÷ 365

Q

Current Ratio

A

Cutrent Assets / Current Liabilities

Q

Quick ratio (acid test)

A

Current assets - stock / current liabilities