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21 Cards in this Set
- Front
- Back
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CURRENT RATIO
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CURRENT ASSETS/CURRENT LIABILITIES
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DEBT RATIO
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TOTAL LIABILITIES/TOTAL ASSETS
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TOTAL ASSET TURNOVER
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SALES/TOTAL ASSETS
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NET PROFIT MARGIN
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NET INCOME/SALES
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EPS
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NET INCOME / (#C/S Shares Outstanding)
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P/E
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Price per share/EPS
"HOW MUCH $ ARE INVESTORS WILLING TO SPEND FOR EVERY $1 EARNED?" |
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Average Collection Period
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(A/R)/(sales/365)
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Quick/Acid Test
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(cash+short term securities+net a/r)/current liabilities
excludes inventory and some current assets that may not be very liquid |
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A/P Deferral
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(A/P)/(COGS/365)
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Inventory Conv Period
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Inventory/(COGS/365)
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Times Interest Earned
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EBIT/Interest Expense
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Operating Return on Assets
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EBIT/Total Assets
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Return On Equity
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Net Income/Total Equity
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Market to Book/Equity
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Market Cap/Common Equity
"HOW MUCH $ HAVE OWNERS EARNED FOR SHAREHOLDERS INVESTMENT?" |
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LIQUIDITY
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Current, Quick/Acid, ACP, ICP
Funds to meet short term needs/pay current liabilities "How liquid is the firm?" liquid = pays bills on time highly liquid assets tend to create minimal return (ie cash) |
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CASH CONVERSION CYCLE
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Inv Conv Period
+ACP -A/P Deferral |
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CAPITAL STRUCTURE RATIOS
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Debt
TIE |
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ASSET MANAGEMENT
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Total Asset Turnover
"Are assets generating adequate sales?" |
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PROFITABILITY
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Gross PM
OPM Net PM "Has the firm earned adequate returns on investments?" |
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MKT VALUE
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P/E
Market to book |
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MARKET CAP/MARKET VAL OF EQUITY
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Price Per Share * #shares outstanding
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