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35 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 + S-T Investments + Receivables) / Current Liabilities
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Cash Ratio
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(Cash + S-T Investments) / Current Liabilities
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Defensive Interval Ratio
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(Cash + S-T Investments + Receivables) / Daily Cash Expenditures
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Receivables Turnover
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Total Revenue / Average Receivables
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Days of Sales Outstanding
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Number of Days in a period / Receivables Turnover
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Inventory Turnover Ratio
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COGS / Average Inventory
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Days of Inventory on Hand
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Number of days in a period / Inventory turnover ratio
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Payables turnover ratio
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Purchases / Average trade payables
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Number of days of payables
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Number of days in a period / Payables turnover ratio
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Cash Conversion Cycle (net operating cycle)
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DOH + DSO - Number of days of payables
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Working capital turnover ratio
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Total revenue / Average working capital
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Fixed asset turnover ratio
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Total revenue / Average net fixed assets
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Total asset turnover ratio
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Total revenue / 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 assets
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Net Income / Average total assets
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Return on equity
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Net Income / Average shareholders' equity
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Return on total capital
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EBIT / (Interest bearing debt + Shareholders' Equity)
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Return on common equity
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(Net Income - preferred dividends) / Average common shareholders' equity
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Tax burden
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Net Income / Earnings before taxes
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Interest burden
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Earnings before taxes / Earnings before interest and taxes
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Financial leverage ratio (equity multiplier)
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Average total assets / Average shareholders' equity
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Total Debt
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Total of interest-bearing S-T and L-T debt, ex liabilities such as accrued expenses and accounts payable
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Debt to assets ratio
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Total debt / Total assets
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Debt to equity ratio
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Total debt / Total shareholders' equity
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Debt to Capital ratio
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Total debt / (total debt + total shareholders' equity)
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Interest Coverage Ratio
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Earnings before interest & taxes / Interest Payments
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Fixed Charge coverage ratio
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(EBIT + lease payments) / (Interest payments + lease payments)
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Dividend payout ratio
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Common share dividends / Net income attributable to common shares
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Retention Rate
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(Net Income attributable to common shares - Common share dividends) / (Net Income attributable to common shares) -or- 1 - payout ratio
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Sustainable growth rate
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retention rate x return on equity
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Earnings per share
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Net Income - preferred dividends / weighted avg # of ordinary shares outstanding
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Book Value per share
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Common stockholders' equity / total number of common shares outstanding
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Free Cash Flow to equity (FCFE)
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Cash flow from operations - Investment in fixed capital + Net borrowing
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Free cash flow to the firm (FCFF)
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Cash flow from operations + Interest expense x (1 - tax rate) - Investment in fixed capital
* should only add back interest, if it was subtracted to calculate CFFO |
