Ratios Flashcards
ROE
NI/Average Total SE
ROA
NI/Average TA
Financial Leverage Percentage
ROE-ROA
EPS
NI/No. common outstanding shares
Gross profit Percentage
Gross Profit/Net Sales
Net Profit Margin
Net Income/Net Sales Revenue
Earnings Quality
CF from Op.Activities/NI
Economic return from investing
(Dividends and interest received +change in fair value)/Fair value of investments (beginning of period)
Capital Acquistion Ratio
CF from Op.Activities / Cash paid from PPE
Receivables Turnover
Net credit sales / average net receivables
Average day to collect receivables
365/receivables turnover
accounts payable turnover
cost of goods sold / average accounts payable
average no. days payables are outstanding
365/acc. payable turnover
inventory turnover ratio
COGS/Average Inventory
Total Asset Turnover
Net Sales Revenue / Average total assets
Average days to sell inventory
365/inventory turnover
fixed asset turnover
net sales revenue/average net FA
Current Ratio
CA/CL
Quick Ratio
(Cash&Cash Equivalents + Nett Acc.Receivable + Marketable Securities ) / Current Liabilities
Cash Ratio
Cash & Cash Equivalents / CL
Cash Coverage Ratio
CF from Op.Activities / Interest paid
Time interest earned ratio
(NI+Int.Exp.+Int.Tax Exp) / Interest Expense
Debt Equity Ratio
Total Liabilities / Total SE
PE Ratio
price per share / EPS
Dividend yield ratio
(dividend per share) / price per share
price to book ratio
market price per share / TA-TL
