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22 Cards in this Set
- Front
- Back
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TOOLS OF FINANCIAL ANALYSIS are? |
Horizontal, Vertical & Ratio Analysis' are defined as? |
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The Six Sections of Fin. Stmt analysis & weakness identification are? |
Executive Summary; Analysis Overview; Evidential Matter; Assumptions; Key Factors; Inferences are all sections belonging to what? |
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Common size Percentage is the same thing as? |
calculating an analysis amount / base amount is called? |
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Liquidity's ability to meet short-term obligation using CURRENT RATIO equation is? |
CURRENT ASSETS / CURRENT LIABILITIES calculation measures the short-term debt paying ability of the company and is called? |
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Market Prospect's is ability to generate positive market expectations and uses DIVIDEND YIELD equation, which is? |
ANNUAL CASH DIVIDENDS PER SHARE / MARKET PRICE PER SHARE identifies the returns on current market price of the stock and the result is called? |
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PROFIT MARGIN describes a company's ability to earn a net income from sales and the calculation is? |
NET INCOME / NET SALES is the calculation for what profitability equation? |
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TOTAL ASSET TURNOVER belongs to efficiency analysis and its calculation is? |
NET SALES / AVG TOTAL ASSETS is the ratio measuring the efficiency of assets in producing sales and is called? |
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What financial statement categories are considered a "QUICK ASSET"? |
Cash, Short-term investments & current receivables are considered what on financial statements? |
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DEBT RATIO is a calculation under the Solvency analysis and is? |
TOTAL LIABILITIES / TOTAL ASSETS is a ratio which measures what portion of a company's assets are contributed by creditors and is called? |
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EQUITY RATIO is a Solvency analysis and is? |
TOTAL EQUITY / TOTAL ASSETS is a ratio measurement that measures what portion of a company's assets are contributed by owners and is called? |
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ACID TEST RATIO is? |
QUICK ASSETS / CURRENT LIABILITIES is the formula for which liquidity analysis? (Hint: excludes items that cannot be quickly converted to cas) |
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RETURN on TOTAL ASSETS is a profitability analysis measurement and the calculation is? |
NET INCOME / AVG TOTAL ASSETS is a ratio that is generally considered the best overall measure of a company's profitability. |
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DAYS SALES INVENTORY measures the liquidity of inventory and the formula for that is? |
ENDING INVENTORY / COGS X 365 is the equation for what ratio measurement? |
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A/R TURNOVER measures how many time a company converts its receivables into cash each year and the equation for this is? |
NET SALES / (AVG A/R / NET) is an efficiency measurement called? |
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BOOK VALUE PER COMMON SHARE is a measurement ratio calculated by? |
SHAREHOLDERS' EQUITY APPLICABLE TO COMMON SHARES / # OF COMMON SHARES OUTSTANDING is a profitability measurement ratio called? |
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PRICE EARNING RATIO calculation is? |
MARKET PRICE PER COMMON SHARE / EARNINGS PER SHARE is a measurement used by investors as a general guideline in gauging stock values and is called? |
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DEBT-TO-EQUITY-RATIO is a solvency measure. Its calculation is? |
TOTAL LIABILITIES / TOTAL EQUITY is a pledged asset to secured liabilities and measures the solvency of companies. It is called? |
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INVENTORY TURNOVER is calculated by |
COGS / AVG INVENTORY is a calculation that measures the number of time merchandise is sold and replaced during the year. It is called? |
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GROSS MARGIN is the disgusting edges of the kitchen countertop that are never cleaned. It's calculation is? |
NET SALES - COST OF SALES / NET SALES this is a calculation for something you find in an average family's kitchen. It is also a ratio hat measures the amt remaining fr/ a $1 in sales left to cover oper. expenses.../
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TIMES INTEREST EARNED =? |
INCOME B4 INTEREST EXPENSE & INCOME TAXES / INTEREST EXPENSE is the most common measure of ability of a firm's operations to provide protection to the long-term creditor and is called? |
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BASIC EARNINGS PER SHARE = ? |
NET INCOME (less) PREFERRED DIVIDENDS / WGHTED AVG COMMON SHARES OUTSTANDING is the calculation that measures how much income was earned for each share of common stock outstanding. |
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RETURN ON COMMON STOCKHOLDERS EQUITY = ? |
NET INCOME (LESS) PREFERRED DIVIDENDS / AVG COMMON STOCKHOLDERS' EQUITY measures indicates how well the company employed the owners investments to earn income. |
