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36 Cards in this Set
- Front
- Back
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One-year Growth Rate |
(growth) |
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Compound Average Growth Rate (CAGR) |
(growth) |
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Gross Margin |
(profitability) |
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Operating Margin |
(profitability) |
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Net Margin |
(profitability) |
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Return on Assets (ROA) |
(profitability) measures asset productivity |
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Return on Beginning Equity (ROBE) |
(profitability) |
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Return on Invested Capital (ROIC) |
(profitability) |
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Pretax Return on Invested Capital |
(profitability) |
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Return on Beginning Equity (ROBE) Use |
Measures the profits earned by shareholders in a given period to their equity investment |
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Return on Invested Capital Use |
Measures the return earned on all capital, not just equity |
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Asset Turnover |
(efficiency) |
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Net Working Capital Turnover |
(efficiency) |
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Net working capital |
Current assets - Current Liabilities |
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Fixed Asset Turnover |
(efficiency) |
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Net PP&E definition |
Net Property Plant and Equipment. Property Plant and Equipment is the value of all buildings, land, furniture, and other physical capital that a business has purchased to run its business. The term "Net" means that it is "Net" of accumulated depreciation expenses. |
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Days in Inventory (In Days) |
(effiency) |
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Inventory Turnover (In Times) |
(efficiency) Low inventory turnover may signal poor efficiency, obsolete inventory or overstocking |
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Collection Period (In Days) |
(effiency) amount owed by customers |
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Receivables Turnover (in times) |
(effiency) a high number is equivalent to low average collection period |
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Days' Sales in Cash |
(efficiency) |
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Payables Period (In Days) |
(efficiency) how long it takes to pay suppliers |
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Current Ratio |
(liquidity) |
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Quick Ratio |
(liquidity) without regard for inventory |
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Cash Ratio |
(liquidity) |
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Interval Measure (In Days) |
(liquidity) days in cash business has to finance operations |
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Debt Ratio |
(leverage) debt to capital |
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Debt to Equity Ratio |
(leverage) creditors vs shareholders |
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Equity to Asset Ratio |
(leverage) |
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Time interest earned |
(leverage) interest paying covered by earnings |
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Time Interest Earned (Cash Flow) |
(leverage) Cash flow instead of profits |
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EBITDA |
Earnings Before Interest, Taxes, Depreciation and Amortization |
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Times-burden covered |
(leverage) Ability to cover interest and principle |
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Fixed to Variable Costs |
(risk) higher = more risk |
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Sales to fixed costs |
(risk) |
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Contribution Margin |
(risk) |
