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60 Cards in this Set
- Front
- Back
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List of Activity Ratios |
receivables turnover, days sales outstanding, inventory turnover, days of inventory on hand, payables turnover, number of days payables, total asset turnover, fixed asset turnover, working capital turnover |
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List of Liquidity Ratios |
Current ratio, Quick Ratio, Cash Ratio, Defensive interval, Cash conversion cycle |
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Solvency Ratios List |
Debt to equity, debt to capital, debt to assets, financial leverage, interest coverage, fixed charge coverage |
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Profitability Ratios |
Net Profit margin, gross profit margin, operating profit margin, pretax margin, ROA, Operating return on assets, return on total capital, return on equity, return on common equity |
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Free Cash Flow to Equity Ratios |
FCFE, Common size income statement ratios, common size balance sheet ratios, Du Pont equation (3 part, and 5 part), EPS, Diluted EPS
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Coefficients of Variation Ratios |
CV of Sales, CV of Operations, CV of Net income |
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Long Lived Assets Ratios |
SL Dep, DDB Dep, units of production dep, average age, total useful life, remaining useful life, remaining useful life |
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Performance Ratios List |
CF to Rev, Cash return on assets, cash return on equity, cash to income, cash flow per share
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Coverage Ratios |
Debt coverage, interest coverage, reinvestment, debt payment, dividend payment, investing and financing |
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Receivables turnover |
annual sales/average receivables |
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Days of sales outstanding |
365/Receivables turnover |
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Inventory Turnover |
COGS/ average inventory |
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Days of inventory on hand |
365/inventory turnover |
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payables turnover |
purchases/average payables |
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number of days of payables |
365/payables turnover ratio |
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total asset turnover
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revenue/average total assets |
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Fixed asset turnover
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revenue/ Average Net fixed assets |
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Working capital turnover |
Revenue/ Average working capital |
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Current Ratio |
CA/CL |
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Quick Ratio |
CA+Marketable Securities+Rec./CL |
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Cash Ratio |
Cash+Marketable Securities/CL |
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Defensive interval |
Cash+Marketable securities+Rec/Average Daily Expenditures |
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Cash Conversion Cycle |
Days Sales Outstanding+Days of inentory on hand+Number of days of payables |
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Debt to equity |
Total Debt/Total shareholders equity |
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Debt to Capital |
Total Debt/Total Debt+Total Shareholders equity |
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Debt to Assets |
Total Debt/Total Assets |
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Financial Leverage |
average total assets/average total equity |
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Interest coverage |
EBIT/Interest payments |
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Fixed charge coverage |
EBIT+Lease Payments/Interest Payments+Lease Payments |
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Net Profit Margin |
Net Income/Revenue |
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Gross Profit Margin |
Gross Profit/Sales |
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Operating Profit Margin |
Operating profit/sales .. or EBIT/Sales |
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Pretax Margin
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EBT/Sales |
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Return on Assets |
NI + Interest Expense(1+Tax Rate)/Average total assets
or Net Income/Average total Assets |
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Operating Return on Assets
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Operating Income/Average Total Assets
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Return on Total Capital |
EBIT/Average Total Capital |
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Return on Equity |
NI/Average Total Equity |
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Return on Common Equity |
NI-Preferred Dividends/Average Common Equity |
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FCF to the Firm |
NI+Noncash charges+Interest*1-taxrate-Fixed capital investment-WC |
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Free cash flow to Equity |
CFO-Fixed capital investment+Net Borrowing |
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Original Du Pont equation |
ROE=Net Profit Margin*Asset Turnover*Leverage Ratio
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Extended DuPont Equation |
ROE=NI/EBT*EBT/EBIT*EBIT/Revenue*Revenue/Total Assets*Total Assets/Total Equity |
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Diluted EPS |
NI-Preferred Income+Convertable preffered dividends+Convertable debt interest(1-t)/Weighted Average shares+Shares from conversion of conv. pfd shares+Shares from Conversion of Debt+ Shares from issuable stock options |
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DDB Depretiation
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(2/Useful Life)(Cost-Accumulated Dep) |
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Units of Production depreciation |
original cost-salvage value/Life in output units * output units in the period |
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Average Age |
AD/Annual Depreciation expense |
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Total Useful Life |
Historical Cost/ Annual Depriciation Expense |
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Remaining Useful Life |
Ending Net PP&E/Annual Depreciation Expense |
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Deferred Taxes |
Income Taxe Expense = Taxes Payable + Change in DTL - Change in DTA |
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CF to Revenue |
CFO/Net Revenue
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CF Return on Assets |
CFO/Average Total Assets |
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Cash Return on Equity |
CFO/Average total Equity |
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Cash to income |
CFO/Operatin Income |
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CF per share |
CFO-Pref Div/Weighted Average number of common shares |
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Debt coverage |
CFO/Total Debt |
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Interest Coverage |
CFO+Interest Paid+Taxes Paid/Interest Paid |
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Reinvestment |
CFO/Cash Paid for Long term Assets |
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Debt Payment |
CFO/Cash long term debt repayment |
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Dividend Payment |
CFO/Dividends paid |
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Investing and Financing |
CFO/Cash outflows from investing and Financing Activities |
