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kakietekjaroslaw
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Question
Answer
receivables turnover
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(A) annual sales / average receivables
days of sales outstanding (average collection period)
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(A) 365 / receivables turnover
inventory turnover
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(A) COGS / average inventory
days of inventory on hand (average inventory processing period; number of days of inventory)
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(A) 365 / inventory turnover
payables turnover
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(A) purchases / average trade payables
number of days of payables (payables payment period)
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(A) 365 / payables turnover ratio
total assets turnover
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(A) revenue / average total assets
fixed assets turnover
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(A) revenue / average net fixed asstes
working capital turnover
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(A) revenue / average working capital
working capital
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current assets - current liabilities
current ratio
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(L) current assets / current liabilities
quick ratio
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(L) (cash + marketable securities + receivables) / current liabilities
cash ratio
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(L) (cash + marketable securities) / current liabilities
defensive interval ratio (avg. days of expenditures the firm could pay with its current assets)
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(L) (cash + marketable securities + receivables) / average daily expenditures
the cash conversion cycle (the time it takes to turn cash invested in inventory back into cash)
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(L) (days sales outstanding) + (days of inventory on hand) - (number of days of payables)
debt-to-equity
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(S) total debt / total shareholders' equity
total debt
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long-term debt plus interest-bearing short-term debt
debt-to-capital
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(S) total debt / total debt + total shareholders' equity
debt-to-assets
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(S) total debt / total assets
debt-to-assets
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(S) total debt / total assets
financial leverage
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(S) average total assets / average total equity
interest coverage
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(S) EBIT / interest payments
debt-to-EBITDA
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(S) total debt / EBITDA
fixed charge coverage
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(S) (EBIT + lease payments) / (interest payments + lease payments)
net profit margin
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(P) net income / revenue
gross profit
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net sales (revenue) - COGS
operating profits
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earnings before interest and taxes (EBIT)
net income (NI)
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earnings after taxes but before dividends
total capital
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common and preferred equity + long-term debt + short-term debt
total capital
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also = total assets
gross profit margin
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(P) gross profit / revenue
operating profit margin
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(P) [operating income / revenue] OR [EBIT / revenue]
pretax margin
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(P) EBT / revenue
return on assets (ROA) (no interest included)
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(P) net income / average total assets
alternative ROA (with interest added back)
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(P) [net income + interest expense*(1 - tax rate)] / average total assets
operating return on assets
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(P) [operating income / average total assets] OR [EBIT / average total assets]
return on total capital (ROTC)
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(P) EBIT / average total capital
return on common equity
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(P) (net income - preferred dividends) / (average common equity)
return on equity (ROE)
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(P) net income / average total equity
return on common equity
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(P) also = net income available to common / average common equity
DuPont (3)
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ROE = (net profit margin) (assets turnover) (leverage ratio)
DuPont (5)
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ROE =
tax burden
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net income / EBT
interest burden
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EBT / EBIT
EBIT margin
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EBIT / revenue
DuPont (5)
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(tax burden) (interest burden) (EBIT margin) (assets turnover) (financial leverage)
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