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21 Cards in this Set
- Front
- Back
|
Return on Sales
or Net profit margin |
Net income / sales revenue
Profitability |
|
|
Return on Assets
|
Net income / Total assets
Profitability |
|
|
Return on Equity
|
Net income / Total SE
Profitability |
|
|
DuPont Analysis of of ROE
|
ROS x Asset Turnover x Financial Leverage
Profitability |
|
|
Gross profit margin
|
Gross profit / sales revenue
Profitability |
|
|
Earnings per share
|
(Net Income - Preferred dividends) / Outstanding stock
Profitability |
|
|
Quality of income
|
NCFOA / Net Income
Profitability |
|
|
Asset turnover
|
Sales revenue / Total assets
Efficiency |
|
|
A/R Turnover
|
Sales revenue / A/R
Efficiency |
|
|
A/R Days
|
365 / A/R Turnover
Efficiency |
|
|
Inventory Turnover
|
Sales revenue / Inventory
Efficiency |
|
|
Inventory days
|
365 / Inventory turnover
Efficiency |
|
|
Current ratio
|
Current assets / Current liabilities
Liquidity |
|
|
Cash flow liquidity
|
(Cash + Marketable securities + NCFOA) / Current Liabilities
Liquidity |
|
|
Debt ratio
|
Toal Liabilities / Toal Assets
Solvency |
|
|
Financial leverage
|
Total assets / Total SE
Solvency |
|
|
Times interest
|
Operating income / interest expense
Solvency |
|
|
Free cash flow
|
NCFOA - Capital expenditures + Dividends paid
Solvency |
|
|
Cash flow adequacy
|
NCFOA / (Capital expenditures + Dividends paid)
Solvency |
|
|
Price earnings ratio
|
Market value per share / Earnings per share
Investment ratios |
|
|
Dividends rate per share
|
Annual common stock dividends paid / Average number of common shares outstanding
Investment ratios |
