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