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37 Cards in this Set
- Front
- Back
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working capital
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current assets - current liabilities
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operating cash flow
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EBIT + depreciation - taxes
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current ratio
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current assets / current liabilties
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quick or acid test
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current assets - inventories / current liabilities
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cash ratio
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cash / current liabilities
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net working capital
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current assets - current liabilities
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Inventory turnover
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COGS / inventories
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Days' sales in inventory
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365 / inventory turnover
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Receivables turnover
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sales / accounts receivables
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Days' sales outstanding
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365 / receivables turnover
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fixed assets turnover
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sales / net fixed assets
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total asset turnover
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sales / total assets
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total debt ratio
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total assets - total liabilities / total assets
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debt / equity ratio
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total debt / total equity
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equity multiplier
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total assets / total equity
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long term debt ratio
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long term bedt / long term debt + equity
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times interest earned
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EBIT / interest
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cash coverage
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EBIT + depreciation / interest
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profit margin on sale
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net income / sales
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ROA
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net income / total assets
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ROE
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net income / common equity
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ROE
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profit margin x total asset turnover x equity multiplier
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price / earnings
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market price per share / earnings per share
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market / book
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market price per share / book value per share
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sources
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decrease an asset
increase a liability increase equity |
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uses
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increase asset
decrease a liability decrease equity |
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retention rate
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retained earnings / net income
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Internal growth rate
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ROA x retention rate / 1 - (ROA x retention rate)
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sustainable growth rate
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ROE x retention rate / 1- (ROE x retention rate)
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dividend payout ratio
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dividends / net income
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change in NWC
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ending nwc - beginning nwc
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capital spending
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end net fixed assets - beg. net fixed assets + depreciation
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cash flow / assets
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operating cash flow - change in nwc - change in capital spending
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cash flow to stockholder
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interest paid - net new borrowing long term
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cash flow to shareholders
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dividends - net new equity
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enterprise value
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# of shares X price of the stock + total debt - cash / EBITDA
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capital intensity ratio
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total sales / assets
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