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28 Cards in this Set
- Front
- Back
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CURRENT RATIO
Liq. |
C.A./C.L
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QUICK RATIO
Liq. |
(C.A. - INV.) / C.L.
(Cash + Mrkt. Sec. + A/R - INV) / C.L. |
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CASH RATIO
Liq. |
(CASH + MRKT. SEC) / C.L.
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INV. TURNOVER RATIO
ASSET MNGMT. |
Sales or COGS/INV.
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AVG. AGE OF INV.
ASSET MNGMT. |
INV x 365 days./COGS or Sales
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ACCOUNTS REC. TURNOVER
ASSET MNGMT |
CREDIT SALES/
A/R |
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AVG. COLLECTION PERIOD
ACP ASSET MNGMT. |
A/R /
CREDIT SALES / 365=Avg. Daily Cr. Sales |
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ACCNTS. PAY. TURNOVER
ASSET MNGMT. |
CREDIT PURCHASES /
ACCOUNTS PAY. |
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AVG. PAYMENT PERIOD
APP ASSET MNGMT. |
ACCNTS PAY. /
CR. PURCHS. / 365 |
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FIXED ASSET TURNOVER
ASSET MNGMT. |
SALES/ NET FIXED ASSETS
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TOTAL ASSETS TURNOVER
TAT ASSET MNGMT |
SALES / TOTAL ASSETS
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DEBT RATIO
DEBT MNGMT. |
TOTAL DEBT(LIAB.) / TOTAL ASSETS
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DEBT-TO-EQUITY
DEBT MNGMT. |
TOTAL DEBT /
STOCKHOLDERS EQUITY |
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FINANCIAL LEVERAGE MULT.
FLM DEBT MNGMT. |
T.A. /
COMMON STOCKHOLDERS EQUITY |
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TIMES-INTEREST-EARNED
DEBT MNGMT. |
OPERATING INCOME/
INTEREST EBIT/I |
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NET PROFIT MARGIN
PROF |
NET INCOME / SALES
=RETURN ON SALES |
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ROA
PROF |
NET INCOME/ T.A.
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ROE
PROF |
NET INCOME/ COMMON S.E.
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Return On Capital
ROC PROF |
(NET INCOME+INTEREST /
LONG-TERM DEBT+ EQUITY) |
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BASIC EARNINGS POWER
PROF |
EBIT/ T.A.
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DIVIDEND PAYOUT RATIO
PROF |
COMMON STOCK DIV. / NET INCOME
*the lower the div. payout ratio, the more earnings the firm retains for future growth |
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RETENTION RATIO
RR PROF |
RR= 1-DIVIDEND PAYOUT RATIO
RR= ADD to R.E. /NET INCOME Avail. to C.Stckholders |
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EARNINGS PER SHARE
EPS PROF |
NET INCOME/ # of common shares outstanding
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DIVIDENDS PER SHARE
DPS PROF |
Common Stock Dividends/
# of common shares Outstanding |
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PRICE-EARNINGS RATIOS
P/E MRKT. |
PRICE PER SHARE/ EARNINGS PER SHARE
PPS/EPS |
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Market-to-Book Ratio
mrkt. |
Mrkt. value per share/ BVPS
BVPS=Common Equity/# of shares outstanding |
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Market Value Added
MVA |
Market Value of Equity - Book value of equity
Market Value of Equity=share price X # of shares outstanding |
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Economic Value Added
EVA |
Net Income - Charge for the cost of caputal
Charge for the cost of capital= equity X cost of equity |
