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31 Cards in this Set
- Front
- Back
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Number of Days in inventory |
inventory |
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Number of days of receivables |
Accounts receivable |
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Number of days of payables |
Accounts Payable |
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Operating cycle |
# of days in inventory + # of days in receivables |
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Net operating cycle |
# of days in inventory + #of days of receivables -# of days of purchases |
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Current ratio |
Current Assets |
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Quick Ratio |
Current assets-inventory |
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Net working capital to sales ratio |
Current assets-current liabilities |
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Gross profit margin |
gross income |
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Operating profit margin |
operating income |
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Net Profit Margin |
Net Income |
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Inventory turnover |
cost of goods sold |
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Accounts Receivable Turnover |
Sales on Credit |
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Total Asset turnover |
sales |
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Fixed asset turnover |
sales |
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Total debt to assets ratio |
total debt |
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long-term debt to assets ratio |
long-term debt |
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total debt to equity ratio |
total debt |
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equity multiplier |
total assets |
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Times-interest-coverage ratio |
Earnings before interest and taxes |
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Fixed-charge coverage ratio |
Earnings before interest and taxes |
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Earnings per share(EPS) |
Net income to shareholders |
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Dividends per share |
dividends paid to shareholders |
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dividend payout ratio |
dividends |
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price-earnings ratio |
Market price per share |
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Basic earning power ratio=operating return on assets |
operating income |
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return on assets |
net income |
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return on equity |
net income |
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Price per share (PPS) |
PPS= (next dividend)/(required rate of return - dividend growth rate)
Next dividend = current dividend * (1+dividend growth rate) |
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Basic Earning per share (BEPS) |
BEPS = (profit - preferred dividends)/ common shares |
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Times-interest-earned ratio (TIER) |
TIER = (profit before interest+tax)/interest expense |
