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42 Cards in this Set
- Front
- Back
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Operating Profit Margin |
Operating Income ____________________ Revenue |
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Gross Profit Margin |
Gross Profit ____________ Revenue |
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Fixed Charge Coverage Ratio |
EBIT + Lease Payments ___________________________ Interest + Lease Payments |
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Interest Coverage Ratio |
EBIT ___________________ Interest Payments |
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Financial Leverage Ratio |
AVG Total Assets ____________________ AVG Total Equity |
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Debt-To-Equity Ratio |
Total Debt _____________________ Total Shareholder Equity |
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Debt-To-Capital Ratio |
Total Debt _____________________________ Total Debt + Total Shareholder Equity |
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Debt-To-Assets Ratio |
Total Debt ______________ Total Assets |
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Cash Conversion Cycle (net operating cycle) |
DOH + DSO - Number of Days of Payables |
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Defensive Interval Ratio |
Cash + Short-term marketable Investments + Receivables __________________________ Daily Cash Expenditures |
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Cash Ratio |
Cash + Short-term Marketable Investments ____________________________ Current Liabilities |
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Quick Ratio |
Cash + Short-term Marketable Investments + Receivables ____________________________ Current Liabilities |
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Current Ratio |
Current Assets ________________ Current Liabilities |
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Total Asset Turnover |
Revenue ________________ Avg Total Assets |
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Fixed Asset Turnover |
Revenue _____________________ Avg Net Fixed Assets |
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Working Capital Turnover |
Revenue _____________________ Avg Working Capital |
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Number of Days Payable |
Number of days in period ___________________________ Payables Turnover |
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Payables Turnover |
Purchases ____________________ Avg Trade Payables |
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Days of Sales Outstanding (DSO) |
Number of Days in Period _____________________________ Receivables Turnover |
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Receivables Turnover |
Revenue _______________ Avg Receivables |
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Days of Inventory On-hand (DOH) |
Number of Days in Period _____________________________ Inventory Turnover |
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Inventory Turnover |
Cost of Sales or Goods Sold _____________________________ Avg Inventory |
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Pre-tax Margin |
EBT (earnings before tax but after interest) __________________ Revenue |
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Net Profit Margin |
Net Income ______________ Revenue |
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Operating ROA |
Operating Income _____________________ Avg Total Assets |
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ROA |
Net Income ______________ Avg Total Assets |
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Return on Total Capital |
EBIT ______________ Short- and Long-term Debt and Equity |
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ROE |
Net Income ___________________ Avg Total Equity |
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Return on Common Equity |
Net Income - Preferred Dividends _____________________________ Avg Common Equity |
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Business Risk Coefficient of variation of operating income |
Standard deviation of operating income _____________________________ Average operating income |
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Business Risk: Coefficient of variation of net income |
Standard deviation of net income _____________________________ Average net income |
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Business Risk: Coefficient of variation of revenues |
Standard deviation of revenue _____________________________ Average revenue |
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Financial Sector Ratios: Capital adequacy—banks |
Various components of capital _______________________________ Various measures such as risk-weighted assets, market risk exposure, or level of operational risk assumed |
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Financial Sector Ratios: Monetary reserve requirement (Cash reserve ratio) |
Reserves held at central bank ___________________________ Specified deposit liabilities |
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Financial Sector Ratios: Liquid asset requirement |
Approved “readily marketable” securities __________________________ Specified deposit liabilities |
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Financial Sector Ratios Net interest margin |
Net interest income _______________________ Total interest-earning assets |
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Retail Ratios: Same (or comparable) store sales |
Average revenue growth year over year for stores open in both periods |
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Retail Ratios: Sales per square meter (or square foot) |
Revenue ____________________________ Total retail space in square meters (or square feet) |
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Service Companies Ratios: Revenue per employee |
Revenue __________________________ Total number of employees |
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Service Companies Ratios: Net income per employee |
Net income _________________________ Total number of employees |
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Hotel Ratios: Average daily rate |
Room revenue _______________________ Number of rooms sold |
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Hotel Ratios: Occupancy rate |
Number of rooms sold __________________________ Number of rooms available |
