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38 Cards in this Set
- Front
- Back
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Net Working Capital |
(CA - CL) |
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Change in Net Working Capital |
(Period 2 CA - CL) - (Period 1 CA - CL) |
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Shareholder equity |
Assets - Liabilities = x |
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CFFA |
OCF - Change in NCS - Change in NWC |
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OCF (Operating Cash Flow) |
EBIT + Deprication - Taxes
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Net Capital Spending |
Ending FA - Beginning FA + Deprication |
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Change in NWC |
Ending NWC (Period 2 CA - CL) - Beginning NWC (Period 1 CA - CL) |
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Dividend payout ratio |
Dividends / NI |
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Retention / Plowback ratio |
RE / NI (or 1 - Dividend Payout Ratio) |
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Internal Growth Rate |
ROA x b / 1 - (ROA x b) |
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Sustainable growth rate |
ROE x b / 1 - (ROE x b) |
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Cash flow to Creditors |
Interest - (Year 2 LTD - Year 1 LTD) |
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Cash flow to Stockholders |
Dividends Paid - (Year 2 CS - Year 1 CS) |
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Price-to-Book Ratio (Lower is better) |
Price per share / Book Value Per Share |
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Market Capitalization |
Outstanding Shares / PPS |
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Enterprise Value |
Market Value of Equity + Debit - Cash |
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Diluted EPS |
NI / (Outstanding Shares + Options + Convertibles) |
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Profit Margin |
Net Income / Sales |
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Current Ratio Higher is better |
CA / CL |
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Quick Ratio Higher is better |
(CA -INV) / CL |
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Cash Coverage Ratio Higher is better |
Cash / CL
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Shareholder Equity Ratio Higher is better |
(TA - Equity) / TA |
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Debt to Equity Lower is better |
Debt / Total Equity |
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Assets to Equity Lower is better |
TA / Total Equity |
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Interest Coverage Ratio |
EBIT / Interest |
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Inventory Turnover Higher is better |
COGS / INV
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Days Sales in INV Lower is better |
365 / INV Turnover |
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Receivables Turnover Higher is better |
Sales / AR |
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Days Sales in AR Lower is better |
365 / Receivables Turnover |
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Asset Turnover Ratio Higher is better |
Sales / TA
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ROA Higher is better |
NI / TA |
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ROE Higher is better |
NI / TE |
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Earnings Per Share Higher is better |
NI / Shares Outstanding |
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Price-Earnings Ratio Lower is better |
Price per Share / Earnings Per Share
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Price-To-Sales ratio Higher is better |
Price Per Share / Sales Per Share |
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Gross Capital Spending |
(Year 2 FA) - (Year 1 FA) |
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Perpetuity Formula |
C / r (80,000 / 7% (0.07)) |
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Perpetuity Formula accounting for inflation |
C / (r - g) (80,000 / (7% - 3%)) |
