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Ratio > Ratios > Flashcards

Ratios Flashcards

1
Q

Liquidity coverage ratio

A

Highly liquid assets / expected cash flows

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2
Q

Net stable funding ratio

A

available stable funding / required stable funding

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3
Q

Underwriting loss ratio

A

(Claims paid +∆ loss reserves) / net premium earned

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4
Q

Underwriting expense ratio

A

Underwriting expenses including commissions / net premium written
most efficient operations when low

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5
Q

Loss and loss adjustment expense ratio

A

(loss expense + loss adjustment expense) / net premium earned
highest quality of underwriting activities when low

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6
Q

Dividende to policy holders ratio

A

Dividends to policyholders / net premium earned

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7
Q

Combined ratio

A

Loss and loss adjustment expense ratio + underwriting expense ratio

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8
Q

Combined ratio after dividends

A

combined ratio + dividends to policyholders ratio

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9
Q

Current ratio

A

C.A. / C.L.

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10
Q

Quick ratio

A

(Cash + marketable securities + receivables) / C.L.

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11
Q

Cash ratio

A

(Cash + S.T. marketable securities) / C.L.

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12
Q

Defensive interval ratio

A

(Cash + S.T. marketable investments + receivables) / daily cash expenditures

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13
Q

Receivables turnover

A

Net annual sales / avg. receivables

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14
Q

Inventory turnover

A

COGS / avg. inventory

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15
Q

Days of sales outstanding (DSO)

A

365 / receivables turnover ratio

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16
Q

Days of inventory on hand (DOH)

A

365 / inventory turnover

17
Q

Payables turnover

A

Purchases / avg. payable

18
Q

Number of days payables

A

365 / payables turnover

19
Q

Total assets turnover

A

Net sales / avg. total assets

20
Q

Fixed asset turnover

A

Net sales / avg. fixed assets

21
Q

Gross profit margin

A

Gross profit / net sales

22
Q

Operating profit margin

A

EBIT / net sales

23
Q

Net profit margins

A

N.I. / Net sales

24
Q

ROA

A

N.I. / avg, total assets

25
Q

Return on total capital

A

EBIT / (interest bearing debt + equity)

26
Q

ROE

A

N.I. / avg. total equity

27
Q

Financial leverage ratio

A

Total assets / total equity

28
Q

L.T. debt-to-equity ratio

A

Total long-term debt / total equity

29
Q

Debt-to-equity ratio

A

Total debt / total equity

30
Q

Debt-to-capital ratio

A

(S.T. debt + L.T. debt) / (S.T. debt + L.T. debt + total equity)

31
Q

Interest coverage

A

EBIT / interest expense

32
Q

Payout ratio

A

Dividend paid / N.I.

33
Q

Retention ratio

A

1 - payout ratio

34
Q

Earnings per share

A

(N.I. - preferred dividend) / avg. C.S. outstanding

35
Q

BVPS

A

Equity / total C.S. outstanding

Ratio (1 decks)

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