Ratios Flashcards
Current ratio
Current assets / current liabilities
Liquidity
Quick ratio / acid test
Cash + Marketable securities + accounts receivable / current liabilities
Liquidity
Working capital to sales ratio
Net annual sales / CA - CL
Liquidity
Accounts receivable to sales ratio
Accounts receivable / net revenue (sales) *100%
Liquidity
Average payment method
Current liabilities / (( operating expenses - depreciation expense ) / 365)
Liquidity
Days in accounts receivable
Accounts receivable / (net revenue / 365)
Liquidity
Operating Margin
Profit Margin
Sales Margin
EBIT (operating profit) / net revenue (sales) * 100%
Profitability
Net profit margin
Net income (EAT, Profit) / Net revenue (sales) * 100%
Profitability
Gross profit margin
Gross profit / revenue * 100%
Revenue - COGS / revenue * 100%
Profitability
Return on total assets
ROTA
EBIT (operating profit) / TA * 100%
Profitability
Return on equity
ROE
Net income (EAT, Profit) / Total equity year before * 100%
Profitability
Asset turnover ratio
Net revenue (net sales) / average TA
Profitability
Debt to equity ratio
Debt (non-current and current borrowings) / equity
Solvency
Equity ratio
Total equity (Owners funds) / Total assets (Ownersfunds + LTL +CL) * 100%
Solvency
Debt ratio
Total debt (CL + LTL) / Total assets * 100%
Solvency
Interest cover ratio
EBIT (Operating profit) / Interest (net finance expenses)
Solvency
Debt service coverage ratio
Net profit + interest + depreciation / interest + redemption (principal payment + repayment financial liabilities)
Solvency
Capital employed
Total assets - current liabilities
TA - CL
Working capital
Current assets - current liabilities
CA - CL
EBIT
Operating profit
Total revenue - operating costs
EBITDA
EBIT + D + A
Operating profit + D + A
EBT
EBIT - interest to lenders
EAT
Net profit, Net income
EBT - tax to government
RE (retained earnings)
EAT - dividend to shareholders
Return on capital employed
EBIT / TA - CL
EBITDA margin
EBITDA/revenue
