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28 Cards in this Set
- Front
- Back
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total asset turnover
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revenue/ avg total assets (A)
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fixed asset turnover
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revenue/ avg NET fixed assets (A) [net of accumulated depreciation]
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working capital turnover
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revenue/ avg working capital (A)
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receivables turnover
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annual sales/ avg receivables (A)
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days of sales outstanding (DSO)
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365/ receivables turnover (A)
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inventory turnover
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COGS/ avg inventory (A)
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days of inventory on hand
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365/ inv turnover (A)
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payables turnover
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purchases/ average trade payables (A)
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number of days payable
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365/ payable turnover ratio (A)
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current ratio
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current assets/ current liabilities (L)
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quick ratio
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cash+ marketable securities+ accounts receivables/ current liabilities (L)
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cash ratio
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cash+ marketable securities/ current liabilities (L)
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defensive interval ratio
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cash+ marketable sec+ a/c rec/ avg daily cash expenditures (L)
i.e. how many days firm can continue without additional revenue |
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cash conversion cycle
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DSO+ DIH -NDP (L)
i.e. how much time it takes to convert investment in inventory to cash |
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debt to equity
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total long term and int bearing short term debt/ total shareholder eqty (S)
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debt to capital
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total debt/ total debt+ total shareholder equity (S)
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financial leverage
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average total assets/ average total equity (S)
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interest coverage ratio
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EBIT/ interest payments (S)
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fixed charge coverage ratio
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EBIT + lease payments/ interest payments+ lease payments (S)
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net profit margin
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net income/ revenue (P)
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gross profit margin
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gross profit (net sales- COGS)/ revenue (P)
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operating profit margin
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EBIT or operating income/ revenue (P)
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pretax margin
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EBT/ revenue (P)
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return on assets
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Net income or Net income + interest expense (1- tax rate)/ average total asset (P)
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operating return on assets
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operating income or EBIT/ aerage total assets (P)
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return on total capital
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EBIT/ averate total capital [assets] (P)
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return on equity
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net income/ average total equit
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return on common equity
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net income- preferred dividends/ average common equity
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