Ratio Flashcards
1
Q
ROE
A
NI/E
2
Q
Net margin
A
NI/S
3
Q
Operating margin
A
EBIT/S
4
Q
Gross margin
A
GP/S= (1-COGS) / S
5
Q
Gross margin
A
GP/S= (1-COGS) / S
6
Q
Operating expense ratio
A
Operating cost( SG&A) / S
7
Q
Operating expense ratio
A
Operating cost( SG&A) / S
8
Q
Amortisation ratio
A
D&A/S
9
Q
Financial expense ratio
A
Interest/S
10
Q
Asset turnover
A
S/A
11
Q
Fixed assets turnover (PP&E)
A
S/ fixed asset
12
Q
Average collection period
A
Account receivable/S * 365
13
Q
Accounts receivables turnover
A
S/account receivables
14
Q
Avg inventory # days outstanding
A
Inventory/cogs *365
15
Q
Avg account payable # days outstanding
A
Account payable/ cogs * 365
