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28 Cards in this Set
- Front
- Back
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Current Ratio |
Current assets / current liabilities
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Quick ratio
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current assets (excluding inventory and equipment) / current liabilities
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Networking capital |
current assets – current liabilities ` |
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Debt ratio |
total debt / total assets |
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Debt to equity ratio
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total debt / total equity
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Times interest earned
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EBIT / interest cost
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Return on equity (ROE)
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annual profit / equity
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Return on debt (ROD)
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annual interest / total debt
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Return on investment (ROI) |
margin on sales (EBIT / Sales ) * turnover rate (sales / total assets) |
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ROE |
ROI + (ROI – ROD) * (Debt/Equity) |
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Margin on Sales |
(EBIT / Sales ) |
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Turnover rate |
sales / total assets |
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Average collection period |
(accounts receivable / annual sales) * 365 |
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Average inventory period |
(inventory level / annual cost of sales )* 365 |
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Diluted EPS (EPS after conversion of convertible bonds) |
(Profit – taxes – preferred dividends + net increase of profit because of less interest expenses) / (number of shares + number of converted shares) |
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Earnings per share (EPS) |
(Profit – taxes – preferred dividends) / number of shares |
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Return on investment (ROI) |
annual EBIT (profit + interest) / total investment (debt + equity) |
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Dividend yield |
dividend per share / market price per share (at begin year) |
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Total yield
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(dividend per share + market price change) / market price per share (at begin year)
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Dividend cover |
(net) earnings / dividends |
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Market to book ratio |
market value / book value
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Pay out ratio |
dividends/(net) earnings |
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Book value
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Total Equity / Number of shares
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Price to earnings (P/E) |
market price of a share / EPS |
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Future Earnings Value (FEV)
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Total Equity / Number of outstanding shares
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Market value
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Expected dividend per share / required rate of investors
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Future Earnings Value (FEV)
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Expected dividend per share / required rate of investors
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Market Price |
EPS × P/E ratio |
