calculate Flashcards
(22 cards)
ROE
profit / average SHE
ROA
profit + interest expense / average total assets
financial leverage ratio
average total assets / average SHE
EPS
net earnings - preferred dividends / average common shares
profit margin
gross profit / net sale
fixed asset turnover
net sales / average net fixed assets
net profit margin ratio
net sales / net earnings
quality of earnings ratio
cash flows from operating activities / profit
cash ratio
cash + cash equivalent / current liabilities
current ratio
current assets / current liabilities
quick ratio
quick assets / current liabilities
receivables turnover
net credit sales / average net trade receivables
average collection period
365 / receivables turnover
payables turnover
net credit purchase / average net trade payable
average age of payable
365 / payable turnover
inventory turnover
cogs / average net inventory
Average day in inventory
365 / inventory turnover
times interest earned
profit (before tax & interest) / interest expense
cash coverage ratio
cash flows from operating activities / interest paid
debt to equity ratio
total liabilities / shareholders equity
price/ earnings ratio
current market price per share / EPS
dividend yield ratio
dividends per share / market price per share