Ratios Flashcards
1
Q
ROTA
A
EBIT/Total Assets %
2
Q
ROS
A
EBIT/Sales %
3
Q
Asset turnover
A
Sales/Total assets
4
Q
ROE
A
Net income/Owner’s funds %
5
Q
Financial leverage
A
Total Assets/Equity
6
Q
Interest coverage
A
EBIT/Interest
7
Q
D/E ratio
A
Debt/Owner’s funds
8
Q
Cost of debt
A
Total interest/Debts
9
Q
Debt ratio
A
Debt/(Debt+Equity)
10
Q
Current Ratio
A
Current assets/Current liabilities
11
Q
Quick ratio
A
(Current assets - inventory)/Current liabilities
12
Q
Working capital/sales
A
(Current assets - current liabilities)/Sales
13
Q
CPU
A
Ru - VCu
14
Q
QBEP
A
FC / CPU
15
Q
CM%
A
CPU/Ru
16
Q
RBEP
A
FC/CM%
