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36 Cards in this Set
- Front
- Back
- 3rd side (hint)
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Shareholders equity |
TA-debt |
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Net working capital |
CA-CL |
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EBIT |
Sales-costs-depreciation |
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EBT |
EBIT-interest expense |
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Net income |
EBT-(EBT*tax rate) |
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Addition to retained earnings |
Net income-dividends |
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Earnings per share |
NI/shares |
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Dividends per share |
Dividends/shares |
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BV of total assets |
NFA+NWC+CL |
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MV |
Current asset worth+CLA |
Current asset worth+CLA |
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NCS for a year |
Ending NFA - Beg NFA + Dep |
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Change in NWC |
(Previous CA- previous CL)-(Current CA- current CL) |
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CF to Creditors |
Interest paid- (new LT debt- old LT debt) |
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OCF |
EBIT+depreciation-taxes |
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CFFA |
Cash flow to creditors+cash flow to stockholders |
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Cash flow to stockholders |
Dividends-new net equity |
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CFFA |
OCF- change in NWC- NCS |
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Current ratio |
CA/CL |
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When you have two out of three variables solve for third |
Ex: (NWC=CA-CL) (1,730=X-5,140) |
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Quick Ratio |
(CA-Inventory)-CL |
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Profit margin |
NI/sales |
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ROA |
NI/TA |
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ROR |
NI/(TA-TD) |
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Receivables turnover |
Sales/current AR |
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Receivables turnover |
Sales/current AR |
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Days sales turnover |
365/receivables turnover |
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Debt equity ratio |
Total debt/total assets |
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Equity multiplier |
1+(total debt/total equity) |
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Debt equity ratio |
Total debt/(TD+TE) Total debt= 1-TE |
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Earnings per share |
(Earnings+dividends)/shares |
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BV per share |
Total equity/shares |
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Price earning ratio |
Market price per share/earnings per share |
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Average payable period |
(Accts payable/COGS)*365 |
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Internal growth rate |
((ROA*(1-payout ratio))/(1-ROA)*(1-payout ratio) |
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Market to book ratio |
MV per share/BV per share |
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DuPont identity |
ROE=profit margin*total asset turnover*equity multiplier |
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