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19 Cards in this Set
- Front
- Back
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Efficiency Ratio Inventory Turnover Ratio |
Cost of Goods Sold / Inventory (year beginning) |
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Profitability Ratio Profit Margin |
Net Income / Sales |
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Leverage Ratio Total Debt Ratio |
Total Liabilities / Total Assets |
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Liquidity Ratio Current Ratio |
Current Assets / Current Liabilities |
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DuPont System Return on Assets (ROA) Return on Equity (ROE) |
Net Income + Interest / Assets Net Income / Equity |
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Sustainable Growth Ratio Payout Ratio |
Dividends / Earnings |
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Future Value |
PV * (1 + r)t |
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Present Value |
FV * 1 / (1 + r)^t |
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PV of Annuity |
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Net Present Value |
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Inflation |
1 + real interest rate = 1 + nominal interest rate / 1 + inflation rate |
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Simple Interest Compound Interest |
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Dividend Yield |
Dividend / Initial Share Price |
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Capital Gain Yield |
Capital Gain / Initial Share Price |
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Percentage Return |
Capital Gain + Dividend / Initial Share Price |
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Average Tax Rate |
Total tax bill (marginal tax rate) / total income |
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Plowback Ratio |
Fraction of earnings reinvested in the firm (1 - payout ratio) |
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Break Even (level of revenues) |
Fixed costs including depreciation / (unit selling price - variable costs) or, additional profit from each additional dollar of sales |
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Operating Leverage (DOL) |
DOL = percentage change in profits / percentage change in sales Or DOL = 1 + fixed costs / profits |
