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30 Cards in this Set
- Front
- Back
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Price Appreciation (or price depreciation if negative) |
selling price - purchase price |
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Return on Equity (ROE) |
Net Income/Average Shareholder Equity |
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Return on Asset (ROA) |
Net Income/Average Total Assets |
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ROE |
ROA x Financial Leverage |
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Financial Leverage |
Average Total Assets/Average Shareholder Equity |
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ROA |
Profit Margin x Asset Turnover Ratio |
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Profit Margin |
Net Income/Sales |
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Asset Turnover Ratio |
Sales/Average Total Assets |
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Accounts Recievable Turnover Ratio |
Sales/Average Accounts Recievable |
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Inventory Turnover Ratio |
COGS/Average Inventory |
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Fixed Asset Turnover Ratio |
Sales/Average Fixed Assets |
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Current Ratio |
Current Assets/Current Liabilities |
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Quick Ratio |
Cash, Marketable Securities, Accounts Receivable Current Liabilities |
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Cash flow from operations to current liabilities ratio |
Cash flow from operations/avg current liabilities |
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Working capital turnover ratio (accounts payable turnover ratio) |
Purchases/Average Accounts Payable |
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Purchases |
= COGS + Ending Inventory - Beginning Inventory |
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Payments |
= Accounts Payable Beginning - Accounts Payable Ending + Purchases |
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Cash Conversion Cycle (Operating Cycle) |
Days Inventory + Days Accounts Receivable - Days Accounts Payable Outstanding |
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Liabilities to Asset Ratio |
Total Liabilities/Total Assets |
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Long-Term Debt Ratio |
Long-Term Debt/Total Assets |
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Debt-Equity Ratio |
Long-Term Debt/Shareholders Equity |
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Cash flow from operations to total liabilities ratio |
Cash flow from operations/Average Total Liabilities |
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Interest Coverage Ratio |
Net Income Before Interest And Income Taxes Interest Expense |
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Ending Retained Earnings |
= Retained Earnings Beginning + Net Income - Dividends |
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Gross Profit Margin |
(Revenue - COGS)/Revenue |
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Operating Expenses |
SG&A and R&D |
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Operating Profit Margin |
(Sales - Operating Expenses)/Sales |
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Book Value |
= Shareholders Equity |
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Market to Book Value |
(# of Shares of Common Stock x Market Price) Shareholders Equity |
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Adjusted ROA |
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