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27 Cards in this Set
- Front
- Back
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Profitability ratios |
-Gross Profit Margin -Operating Profit Margin -Net Profit Margin -ROA -ROE |
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-Gross Profit Margin |
Gross Income --------------------- Sales |
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-Operating Profit Margin
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Operating Income/EBIT -------------------------------- Sales |
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-Net Profit Margin |
Net Income ---------------- Sales |
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Return on Assets |
Net Income --------------------- Total Assets |
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Return on Equity |
Net Income --------------------- Total SHE |
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Efficiency or Activity Ratios |
Inventory T/O Accounts Receivable T/O Asset T/O Accounts Payable T/O |
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Inventory Turn over |
COGS ---------- Ave inv days inv held = 360 ÷ inv t/o |
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Accounts Receivable Turn over |
sales (credit) ----------------- ave Accounts receivable days payable outstanding = 360 ÷ A/R t/o |
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Asset Turn over |
Sales ----------- Ave TA |
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Accounts Payable Turn over |
Purchases --------------- Accounts payable |
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Formula for COGS |
Beg Inv
+ Purchases --------------- AFS - End Inv --------------- COGS |
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Leverage Ratios
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Debt to Asset Debt to Equity Debt to Capital Times Interest Earned |
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Debt to Asset |
TL ----- TA |
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Debt to Equity |
TL ------------- total SHE |
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Debt to Capital |
TL -------------------- TL + Total SHE |
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Times Interest Earned |
EBIT or OP -------------- Interest exp |
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Liquidity Ratios |
Current Ratio Quick Ratio Cash Ratio |
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Current Ratio |
CA --- CL |
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Quick ratio |
CA - Inv - Prepaid Assets ---------------------------------- CL |
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Cash ratio |
Cash + Securities ----------------------- CL |
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Valuation or Market Ratios |
EPS p/E ratio Dividen pay out ratio Dividend yield |
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EPS |
NI (- pref stock) __________________ ave outstanding common shares |
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P/E ratio |
market price ---------------- EPS |
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Dividend pay out ratio |
div per share ------------------ EPS |
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Dividend Yield |
Div per share ------------------- market price of common stock |
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Du Pont technique |
= ROE x ROA x leverage or assets/she
= NPM X Asset t/o x leverage |
