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25 Cards in this Set
- Front
- Back
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NAVPS |
NAVPS = (total assets - total liabilities) / # of share outstanding |
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FMV |
FMV = NAVPS * total units |
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Total Units Invested |
Total Units Invested = FMV (or total amount invested) / NAVPS |
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MER |
MER = total fund expenses / average NAV (average NAVPS) |
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Adjusted NAVPS (Front-end Load) |
Adjusted NAVPS = NAVPS / (1-Sales Charge) |
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DSC (Back-end Load) |
DSC (Book Value) = FMV - (ACB*fees) DSC (Market Value) = FMV - (FMV*fees) |
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Price-Earnings Ratio (P/E) |
P/E = Market Price / EPS |
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Shareholders' Equity |
Shareholders' Equity = Assets - Liabilities |
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Net Profit |
Net Profit = Revenue - Expenses |
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Operating Profit/Loss |
Operating Profit/Loss = Operating Income + Revenue - COGS - Operating Expenses - Staff Salaries - Depreciation |
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Net Profit/Loss |
Net Profit/Loss = Operating Income + Revenue - COGS - Operating Expenses - Staff Salaries - Depreciation + Investment Income - Income Taxes |
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Current Ratio |
Current Ratio = Current Assets / Current Liabilities |
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Quick Ratio (Acid-Test) |
Quick Ratio = (Current Assets - Inventories) / Current Liabilities |
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Net Profit Margin |
Net Profit Margin = (Net Profit / Net Sales) * 100% |
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Operating Profit Margin |
Operating Profit Margin = (Operating Profit / Net Sales) * 100% |
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Debt-Equity Ratio |
Debt-Equity Ratio = Total Debt / Shareholder's Equity |
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Net Income (Individual perspective) |
Net Income = All Sources of Income - Allowable Income Tax Deductions |
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Taxable Income |
Taxable Income = Net Income - Tax Deductions |
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Total Taxes Payable |
Total Taxes Payable = Total Federal Taxes Payable + Total Provincial Taxes Payable |
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Net Rate Rate |
Net Rate Rate = MTR - Tax Credits |
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Dividend Profit |
Dividend Profit = Cash Dividend - Taxes Due |
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Dividend Tax Credit |
Dividend Tax Credit = Grossed-Up Dividend * Tax Credit |
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Capital Gains |
Capital Gains = FMV - ACB |
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Taxable Capital Gains |
Taxable Capital Gains = Capital Gains * 50% |
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Taxes Due |
Taxes Due = Capital Gains * 50% * MTR |
