double declining balance (DDB depreciation)
basic EPS
diluted EPS
receivables turnover
activity ratio
days of sale outstanding
activity ratio
inventory turnover
activity ratio
days of inventory on hand
activity ratio
payables turnover
activity ratio
number of days payable
activity ratio
total asset turnover
activity ratio
fixed asset turnover
activity ratio
working capital turnover
activity ratio
current ratio
liquidity ratio
quick ratio
liquidity ratio
cash ratio
liquidity ratio
defensive interval
liquidity ratio
cash conversion cycle
liquidity ratio
debt-to-equity
solvency ratio
debt-to-capital
solvency ratio
financial leverage
solvency ratio
interest coverage
solvency ratio
fixed charge coverage
solvency ratio
net profit margin
profitability ratio
gross profit margin
profitability ratio
operating profit margin
profitability ratio
pretax margin
profitability ratio
return on assets (ROA)
(2 formulas)
profitability ratio
operating return on assets
profitability ratio
return on total capital
profitability ratio
return on equity
profitability ratio
return on common equity
profitability ratio
free cash flow to the firm (FCFF)
free cash flow to equity (FCFE)
cash flow from operation - fixed capital investment + net borrowing
common-size income statement ratios
income statement account / sales
common-size balance sheet ratio
balance sheet account / total assets
common-size cash flow ratios
cash flow statement account / revenues
gross profits
operating profits
net income
total capital
gross profits = net sales - COGS
operating profits = EBIT
net income = earnings after taxes but before dividends
total capital = long-term debt + short-term debt + common and preferred equity = total assets
original DuPont equiation (ROE)
extended DuPont equation (ROE)
sustainable growth rate (g)
g = RR * ROE
retention rate (RR) = net income available to common - dividends declared / net income available to common
= 1- dividend payout
dividend payout = dividends declared / net income available to common
Coefficients of Variation
CV sales
Coefficients of Variation
CV operating income
Coefficients of Variation
CV net income
ending inventory
ending inventory = beginning inventory + purhcases - COGS
straight-line depreciation
DDB depreciation
units-of-production depreciation
Deferred taxes:
income tax expense
Debt Liabilities:
interest expense