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CFA own > Financial ratios > Flashcards

Financial ratios Flashcards

1
Q

Receivables turnover

A

Annual sales/Receivables

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2
Q

Inventory turnover

A

COGS/Average Inventory

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3
Q

Payables turnover

A

COGS/Average trade payables

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4
Q

Days of sales outstanding

A

365/Receivables turnover

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5
Q

Days of inventory outstanding

A

365/Inventory turnover

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6
Q

Number of days of payables

A

365/Payables turnover

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7
Q

Cash Conversion Cycle

A

Days of sales outstanding + day of inventory outstanding - number of days payables

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8
Q

Total asset turnover

A

Revenue/average total assets

Operating efficiency ratio

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9
Q

Fixed asset turnover

A

Revenue/Average net fixed assets

Operating efficiency ratio

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10
Q

Working capital turnover

A

Revenue/Average working capital

Operating efficiency ratio

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11
Q

Gross profit margin

A

Gross profit/revenue

Operating profitability

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12
Q

Operating profit margin

A

EBIT (operating income)/ revenue

Operating profitability

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13
Q

Net profit margin

A

Net income/revenue

Operating profitability

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14
Q

Return on invested capital

A

EBIT/Average total capital

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15
Q

Debt-to-equity

A

Total debt/Total shareholder equity

Solvency ratio

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16
Q

Debt-to-capital

A

Total debt/(Total debt+total shareholder equity)

Solvency ratio

17
Q

Debt-to-assets

A

Total debt/Total assets

Solvency ratio

18
Q

Debt-to-EBITDA

A

Total debt-EBITDA

Solvency ratio

19
Q

Financial leverage

A

Average total assets/Average total equity

Solvency ratio

20
Q

Interest coverage

A

EBIT/Interest paymnets

Measure of interest coverage

21
Q

Fixed charge coverage

A

(EBIT + Lease payments) / (Interest payments + lease payments)

Measure of interest coverage

22
Q

DuPont ROE (traditional)

A

(net profit margin) x (total asset turnover) x (financial leverage ratio)

ROE

23
Q

DuPont ROE (extended)

A

(tax burden) x (interest burden) x (EBIT margin) x (total asset turnover) x (financial leverage)

ROE

24
Q
A

CFA own (14 decks)

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