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30 Cards in this Set

  • Front
  • Back
current ratio
current assets / current liabilities
quick ratio
(cash + marketable securities + receivables) / current liabilities
cash ratio
(cash + marketable securities) / current liabilities
receivables turnover
net sales / avg receivables
inventory turnover
cost of goods sold / avg inventory
payables turnover
cost of goods sold / avg trade payables
avg receivables collection period
365 / receivables turnover
avg inventory processing period
365 / inventory turnover
payables payment period
365 / payables turnover
cash conversion cycle
avg receivables collection period + inventory processing period - payables payment period
total asset turnover
net sales / avg total net sales
fixed asset turnover
net sales / avg net fixed asset
equity turnover
net sales / avg equity
operating profit margin
ebit / net sales
net profit margin
net income / net sales
gross profit margin
gross profit / net sales
return on total capital
(net income + interest) / avg total capital
return on total equity
net income / avg total equity
return on common equity
(net income - pref dividend) / avg common equity
debt to equity
total long term debt / total equity
total debt ratio
(total debt + current liabilities) / (total debt + total equity)
interest coverage
ebit / interest expense
cash flow to long-term debt
cash flow from operations / (book value of long-term debt + present value of operating leases)
rr * roe
retention rate
1 - (dividends declared / operating income after tax)
net income / equity
traditional dupont roe v.1
(net income/sales)(sales/ assets)(assets/equity)
traditional dupont roe v.2
(net profit margin)(asset turnover)(equity multiplier)
extended dupont roe v.1
[(ebit/sales)(sales/assets)-(interest expense/assets)](assets/equity)(1-t)
extended dupont roe v.2
[(operating profit margin)(total asset turnover)-(interest expense rate)](financial leverage multiplier)(tax retention rate)