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23 Cards in this Set
- Front
- Back
Current Ratio (Liquidity Ratio) |
= Current Assets / Current Liabilities |
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Quick Ratio (Liquidity Ratio) |
= (Current Assets – Inventories) / Current Liabilities |
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Operating Cash Flow Ratio (Liquidity Ratio) |
Cashflow from Operations / Current Liabilities |
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Accounts Receivable Turnover Ratio (Activity Ratio) |
Net Credit Sales / Avg Debtors (# times) |
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Days Receivable Turnover Ratio (Activity Ratio) |
365 / Accounts Receivable Turnover Ratio (# days) |
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Inventory Turnover Ratio (Activity Ratio) |
COGS / Stock (# times) |
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Days Inventory Turnover Ratio (Activity Ratio) |
365 / Inventory Turnover Ratio (# days) |
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Total Assets Turnover Ratio (Activity Ratio) |
Sales / Total Assets (# times) |
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Debt Ratio |
Total Liabilities / Total Assets |
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Debt to Equity Ratio (debt ratio) |
Total Liabilities / Total Equity |
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Capitalisation Ratio (debt ratio) Measures the debt component of a company's capital structure |
Long Term Debt / Long Term Debt + Equity |
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Interest Coverage Ratio (debt ratio) How easily a company can pay interest expenses on outstanding debt. |
EBIT / Interest Expense |
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Cash Flow to Debt Ratio (debt ratio) This ratio provides an indication of a company's ability to cover total debt with its yearly cash flow from operations. Read more |
Operating Cashflow / Total Debt |
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Return on Assets (profitability ratio) Assess a business's ability to generate earnings as compared to its expenses and other relevant costs incurred during a specific period of time. |
Net Income / Total Assets (as %) Gives an idea as to how efficient management is at using its assets to generate earnings |
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Return on Equity (profitability ratio)
Measures a corporation's profitability by revealing how much profit a company generates with the money shareholders have invested.
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Net Income / Total Equity (as %) |
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Net Profit Margin (profitability ratio) |
Net Income / Net Sales (Revenue) (as %) |
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Return on Capital Employed (profitability ratio) |
EBIT / Capital Employed (as %) Capital Employed = Avg Debt Liabilities + Avg Shareholder Equity |
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Equity Multiplier The ratio of a company’s total assets to its stockholder’s equity. The equity multiplier is a measurement of a company’s financial leverage. |
Total Assets / Total Equity (# times) A high equity multiplier indicates that a larger portion of asset financing is being done through debt. The multiplier is a variation of the debt |
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Book value per share |
Total Equity - Pref Shares / # Shares of Common Stock ($) |
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Earnings Per Share |
Net Income / # Shares Outstanding ($) |
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Payout Ratio |
Dividends Per Share / EPS ($) |
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Price/Earnings Ratio |
Mkt Value Per Share / EPS ($) |
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Return on Investment |
Gain from Investment - Cost of Investment / Cost of Investment |