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Formulas FA > FORMULAS UNIT 1, 2 & 3 > Flashcards

FORMULAS UNIT 1, 2 & 3 Flashcards

1
Q

CURRENT ASSETS

A

CASH + ACCOUNTS RECEIVABLE + INVENTORIES

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2
Q

DEPRECIATION (straight line method)

A

PRICE OF ASSET / USEFUL LIFE

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3
Q

NET WORKING CAPITAL

A

CURRENT ASSETS - CURRENT LIABILITIES

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4
Q

STOCKHOLDERS EQUITY

A

COMMON STOCK + RETAINED EARNINGS

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5
Q

BOOK VALUE OF EQUITY

A

TOTAL ASSETS - TOTAL LIABILITIES

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6
Q

MARKET CAP

A

PRICE PER SHARE X SHARES OUTSTANDING

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7
Q

MARKET TO BOOK RATIO (P/B)

A

MARKET CAP / BOOK VALUE OF EQUITY

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8
Q

DEBT TO EQUITY RATIO (D/E)

A

TOTAL LIABILITIES / STOCKHOLDERS EQUITY

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9
Q

CURRENT RATIOS

A

CURRENT ASSETS / CURRENT LIABILITIES

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10
Q

QUICK RATIO

A

(CURRENT ASSETS - INVENTORIES) / CURRENT LIABILITIES

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11
Q

CASH RATIO

A

CASH ON HAND / CURRENT LIABILITIES

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12
Q

ENTERPRISE VALUE

A

MARKET CAP + DEBT (- ACC PAYABLE) - CASH

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13
Q

NET INCOME

A

REVENUES - EXPENSES

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14
Q

GROSS PROFIT

A

NET SALES - COGS

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15
Q

EBITDA

A

NET INCOME + INTEREST +TAXES + DEPRECIATION + AMORTIZATION

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16
Q

OPERATING INCOME

A

GROSS PROFIT - OPERATING EXPENSES

17
Q

EARNINGS PER SHARE (EPS)

A

NET INCOME / SHARES OUTSTANDING

18
Q

GROSS MARGIN

A

GROSS PROFIT / NET SALES

19
Q

OPERATING MARGIN

A

OPERATING INCOME / NET SALES

20
Q

NET PROFIT MARGIN

A

NET INCOME / NET SALES

21
Q

ROE

A

NET INCOME / EQUITY

22
Q

ROA

A

NET INCOME / TOTAL ASSETS

23
Q

ASSET TURNOVER RATIO

A

NET SALES / TOTAL ASSETS

24
Q

ACCOUNTS RECEIVABLE DAYS

A

ACCOUNTS RECEIVABLE / AVG DAILY SALES

25
Q

INVENTORY TURNOVER

A

COGS / INVENTORY

26
Q

INTEREST COVERAGE RATIO

A

EBIT / INTEREST EXPENSE

27
Q

DuPont IDENTITY

A

ROE = NET PROFIT MARGIN X ASSET TURNOVER RATIO X EQUITY MULTIPLIER

28
Q

EQUITY MULTIPLIER

A

TOTAL ASSETS / STOCKHOLDERS EQUITY

29
Q

PRICE TO EARNINGS (P/E)

A

MARKET CAP / NET INCOME or SHARE PRICE / EPS

30
Q

OPERATING ACTIVITIES

A

NET INCOME + DEPRECIATION AND AMORTIZATION - ACCOUNTS RECEIVABLE + ACCOUNTS PAYABLE - INVENTORIES = CASH FROM OPERATING ACTIVITIES

31
Q

INVESTMENT ACTIVITIES

A

CASH FROM OP ACT - CAPEX +/- BUYING OR SELLING MARKETABLE SECURITIES = CASH FROM INV ACT

32
Q

FINANCING ACTIVITIES

A

CASH FROM INV ACT - PAYMENT OF DIVIDENDS + CHANGES IN BORROWINGS = CASH FROM FINANCING ACT

Formulas FA (1 decks)

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