Financial Statement Analysis Flashcards
(46 cards)
1
Q
Basic earnings per share
A
2
Q
Diluted EPS
A
3
Q
If converted diluted EPS with convertible debt
A
4
Q
What are the 3 financial asset measurements and what are they?
A
5
Q
Free cash flow to the firm (FCFF)
A
6
Q
Free cash flow to equity?
A
7
Q
Receivables turnover
A
8
Q
Days of sales outstanding?
A
9
Q
Inventory turnover
A
10
Q
Days of inventory at hand?
A
11
Q
Payables turnover?
A
12
Q
Number of days payable
A
13
Q
Fixed asset turn over
A
14
Q
Total asset turnover
A
15
Q
Current ratio
A
16
Q
Quick ratio
A
17
Q
Cash ratio
A
18
Q
Defensive interval ratio
A
19
Q
Cash conversion cycle
A
20
Q
Debt to asset ratio
A
21
Q
Debt to equity ratio
A
22
Q
Financial leverage
A
23
Q
Interest coverage
A
24
Q
Fixed charge coverage
A
25
Gross profit margin
26
Net profit margin
27
Operating profit margin
28
Return on assets
29
Return on equity
30
Du pont return on equity
31
What is the extended DuPont
32
Dividend payout ratio
33
Retention rate
34
Sustainable growth rate
35
Weighted average cost per unit
36
COGS
37
LIFO to FIFO cogs
38
FIFO ending inventory
39
Net income (FIFO)
40
Effective tax rate
41
Diluted EPS (inc. share options and convertible bonds etc)
Remember treasury stock method
42
When calculating Diluted EPS what must you remember?
You must remember that the firm buys with the proceeds from the converted shares new shares at the market price (treasury stock method)
43
44
Traditional DuPont
45
Traditional DuPont
46
Remaining useful life
