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24 Cards in this Set
- Front
- Back
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Current ratio
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Current assets / Current liabilities
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Quick (acid-test) ratio
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(Current assets - Inventory) / Current liabilities
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Inventory turnover
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COGS / Inventory
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Average collection period
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Accounts receivable / Average sales per day
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Average payment period
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Accounts payable / Average purchases per day
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Total assets turnover
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Sales / Total assets
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Debt ratio
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Total liabilities / Total assets
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TIE ratio
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Times interest earned ratio
EBIT / Interest |
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Fixed-payment coverage ratio
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(EBIT + Lease payments) / (Interest + Lease payments + ((Principle + Preffered dividends) X (1/(1 - T)))
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Gross profit margin
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Gross profits / Sales
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Operating profit margin
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Operating profits / Sales
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Net profit margin
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Net income / Sales
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EPS
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Earnings per share
Earnings available for common stockholders / Number of shares of common stock outstanding |
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ROA
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Return on total assets
Net income / Total assets |
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ROE
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Return on common equity
ROA adjusted for leverage Net income / Common stock equity |
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P/E ratio
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Price/Earnings ratio
Market price per share of common stock / Earnings per share |
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M/B ratio
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Market/Book ratio
Market price per share of common stock / Book value of common stock |
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Working capital
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Current assets - Current liabilities
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NCF
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Net cash flow
Net income + D&A |
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OCF
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Operating cash flow
NOPAT + D&A |
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NOPAT
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Net operating profit after tax
EBIT(1-T) |
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FCF
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Free cash flow
OCF - NFAI - NCAI |
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NFAI
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Net fixed asset investment
Change in net fixed assets + D&A |
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NCAI
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Net current asset investment
Change in current assets - change in accounts payable & accruals |
