Reading...
Play button
Play button
Use LEFT and RIGHT arrow keys to navigate between flashcards;
Use UP and DOWN arrow keys to flip the card;
H to show hint;
A reads text to speech;
20 Cards in this Set
- Front
- Back
|
Earnings per share (EPS)
|
(Net Income ) / (Total Equity)
|
|
|
Operating profit margin
|
(Operating Profit ) / Sales
|
|
|
Gross profit margin
|
(Gross Profit ) / Sales
|
|
|
Net profit margin
|
(Net Income ) / Sales
|
|
|
Return on total assets (ROA)
|
(Net Income ) / (Total Assets)
|
|
|
Return on equity (ROE)
|
(Net Income ) / (Total Equity)
|
|
|
Price/earnings (P/E) ratio
|
(Stock Price ) / (Earnings per share)
|
|
|
Market/book (M/B) ratio
|
(Stock Price ) / (Book value per share)
|
|
|
Current Ratio
|
(Current Assets) / (Current Liabilities)
|
|
|
Quick Ratio
|
(Current Assets - Inventory) / (Current Liabilities)
|
|
|
Average collection period
|
(Accounts Receivable) / (Annual credit sales / 365)
|
|
|
Average payment period
|
(Accounts Payable) / (Annual credit purchases / 365)
|
|
|
Total asset turnover
|
Sales / (Total Assets)
|
|
|
Inventory turnover
|
(Cost of Sales) / Inventory
|
|
|
Debt Ratio
|
(Total Liabilities) / (Total Assets)
|
|
|
Times interest earned ratio
|
(Net Income ) / Interest
|
|
|
Return on Assets
|
Net profit margin ×Total asset turnover
|
|
|
Return on Assets
|
(Net Income ) / (Total Assets)
|
|
|
ROA
|
ROA ×FLM
|
|
|
ROA
|
(Net Income ) / (Total Equity)
|
