Ratios Flashcards
Return on Equity
Net income
__________________________
Total or Common Equity
Return on Assets (RoA)
Net Income or EBIT
_____________________
Total Assets
Asset Turnover
Sales
____________
Total Assets
Fixed Asset Turnover
Sales
_________________
Fixed Assets (PP&E)
Gross Margin
Gross Profit
___________________
Revenues
Operating Margin
Operating profit (Revenue - Operating expenses) \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_
Revenues
Net Margin
Net Income
_____________
Revenues
Effective Tax Rate
Income Tax Expense
______________________
Pretax income
P/E Ratio
Price per share
__________________
Earnings per share
Current Ratio (CR)
Current Assets
_________________
Liabilities
Quick Ratio
Cash + A/R
_____________
Liabilities
Leverage
Total Liabilities
_________________
Total Equity
Return on Assets (ROA)
Net Income
_____________
Average total assets
Debt to Earnings
Current and L/T debt
______________________
Equity
A/R Turnover
Annual Sales
________________
Avg. A/R
Days A/R
Avg. A/R
____________
Daily Sales
Inventory Turnover
Annual COGS
________________
Avg. Inventory
How long hold inventory before sale
365 x Avg. Inventory
_______________________
Annual Sales
Days A/P
Annual COGS
____________
Avg A/P
Cash to Cash Cycle Length
How long from when you pay for inventory do you receive cash for it
Estimating Cash Needs
365 * Target Inventory
________________________. = what you need it to be
COGS
