calculate Flashcards

(22 cards)

1
Q

ROE

A

profit / average SHE

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2
Q

ROA

A

profit + interest expense / average total assets

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3
Q

financial leverage ratio

A

average total assets / average SHE

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4
Q

EPS

A

net earnings - preferred dividends / average common shares

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5
Q

profit margin

A

gross profit / net sale

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6
Q

fixed asset turnover

A

net sales / average net fixed assets

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7
Q

net profit margin ratio

A

net sales / net earnings

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8
Q

quality of earnings ratio

A

cash flows from operating activities / profit

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9
Q

cash ratio

A

cash + cash equivalent / current liabilities

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10
Q

current ratio

A

current assets / current liabilities

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11
Q

quick ratio

A

quick assets / current liabilities

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12
Q

receivables turnover

A

net credit sales / average net trade receivables

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13
Q

average collection period

A

365 / receivables turnover

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14
Q

payables turnover

A

net credit purchase / average net trade payable

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15
Q

average age of payable

A

365 / payable turnover

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16
Q

inventory turnover

A

cogs / average net inventory

17
Q

Average day in inventory

A

365 / inventory turnover

18
Q

times interest earned

A

profit (before tax & interest) / interest expense

19
Q

cash coverage ratio

A

cash flows from operating activities / interest paid

20
Q

debt to equity ratio

A

total liabilities / shareholders equity

21
Q

price/ earnings ratio

A

current market price per share / EPS

22
Q

dividend yield ratio

A

dividends per share / market price per share