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19 Cards in this Set
- Front
- Back
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Return on equity (ROE)
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Income
---------- Average Owners's Equity |
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Return on assets (ROA)
|
Income + Interest Expense (net of tax)
---------- Average Total Assets |
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Financial leverage percentage
|
ROE - ROA
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Earnings per share (EPS)
|
Income
---------- Average Number of Shares of Common Stock Outstanding |
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Quality of income
|
Cash Flows from Operating Activities
---------- Net Income |
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Profit margin
|
Income (before extraordinary items)
---------- Net Sales Revenue |
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Fixed asset turnover
|
Net Sales Revenue
---------- Average Net Fixed Assets |
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Cash ratio
|
Cash + Cash Equivalents
---------- Current Liabilities |
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Current ratio
|
Current Assets
---------- Current Liabilities |
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Quick ratio
|
Quick Assets
---------- Current Liabilities (Note: Quick assets include cash, short-term investments, and accounts receivable, but not inventory.) |
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Receivable turnover
|
Net Credit Sales
---------- Average Net Receivables |
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Inventory turnover
|
Cost of Goods Sold
---------- Average Inventory |
|
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Times interest earned
|
Net Income + Interest + Income Tax Expense
---------- Interest Expense |
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Cash coverage
|
Cash Flows from Operating Activities (before interest and tax expense)
---------- Interest Paid |
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Debt-to-equity
|
Total Liabilities
---------- Owners' Equity |
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Price/earnings ratio
|
Current Market Price per Share
---------- Earnings per Share |
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Dividend yield
|
Dividends per Share
---------- Market Price per Share |
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Financial leverage ratio
|
Average Total Assets
---------- Average Stockholders' Equity |
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Capital Acquisitions Ratio
|
Cash Flow from Operating Activities
---------- Cash Paid for Property, Plant, and Equipment |
