FAR Formulas Flashcards
(16 cards)
Gross Margin
Sales (Net) - COGS / Sales (Net)
Profit Margin
Net Income / Sales (Net)
Return on Equity
Net Income - Pref Dividends
_____________________________
Shareholders Equity
Return on Assets
Net Income / Avg Total Assets
Operating Cash Flow Ratio
Cash Flow from Operations / Ending Current Liabilities
Current Ratio
Current Assets / Current Liabilities
Quick Ratio
(Cash & Cash Equivalents + Short-term Marketable Securities + Receivables (Net) )
________________________________________
Current Liabilities
Days in Inventory
Ending Inventory
________________________
COGS / 365
Days Sales in AR
End AR (net)
____________________
Sales (net) / 365
Days of Payables Outstanding
Ending AP
___________________
COGS / 365
Cash Conversion Cycle
Days in Inventory + Days Sales in AR - Days of Payables outstanding
Debt-to-Equity Ratio
Total Liabilities
____________________
Total Equity
Total Debt Ratio
Total Liabilities
____________________
Total Assets
Times Interest Earned
EBIT / Int Exp
Inventory Turnover
COGS / Avg Inv
AR Turnover
Net Credit Sales
___________________
Avg A/R
