Fichas
Ratios
Fichas del conjunto (22)
- 1Current RatioCurrent Assets
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Current Liabilities
• Shows whether or not a business has enough potential cash to
cover the liabilities due within the next year; - 2Quick Ratio (Acid Test)Cash + Sh. T. Investments + A/R
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Current Liabilities
• Stricter version of the Current Ratio; (uses only the most liquid
assets as opposed to all current assets. - 3Cash RatioCash + Cash Equivalents
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Current Liabilities
• A very strict test of liquidity, and very sensitive to small changes. - 4Net Profit MarginNet Income
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Net Revenues
• Measures how much of every $ of revenues ends up as profit (for
the period). - 5Operating Income Margin (EBIT Margin)Operating Income / Net Revenues
• Measures how much of every $ of revenues ends up as operating
profit (for the period). - 6Gross Profit Margin(Net Revenues – COGS)
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Net Revenues
• Measures how much of every $ of revenues is left (after covering
costs to either purchase or produce goods or services sold). - 7Total Asset TurnoverNet Revenues
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(Average) Total Assets.
• Measures the revenues generated per $ of assets.
• * Average = (Beginning Assets + Ending Assets ) / 2 - 8A/R TurnoverNet Revenues
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(Average) A/R
• Measures how many times (in the period) the average A/R are
recorded and collected. - 9Average Collection Period (Day Revenues in A/R)A/R
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(Net Revenues / 365)
• Measures how long on average it takes for a customer to pay its outstanding accounts. - 10Inventory TurnoverCOGS
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(Average) Inventory.
• Measures how many times (during the period) the average inventory was sold. - 11Average Inventory Selling Period (Day COGS in Inventory)Inventory
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(COGS / 365)
• Measures how long on average it takes for the company to turn
inventory into revenues. - 12Fixed Asset TurnoverNet Revenues
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(Average) Net Fixed Assets.
• Measures the revenues generated per $ invested in PP&E. - 13A/P TurnoverCOGS
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(Average) A/P
• Measures how many times (in the period) the average A/P are
paid. - 14Average Payment Period (Day COGS in A/P)A/P / (COGS / 365)
• Measures how long on average it takes for management to pay its trade accounts. - 15Earnings per ShareNet Income
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(Average) Number of Shares *
• Measures how much the business has earned (for shareholders) for each share.
• * Shares = (Common Stock Outstanding) - 16Dividend Yield RatioDividend per Share
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Share Price
• Measures the dividend return on price of stock. - 17ROANet Income
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(Average) Total Assets
• Measures how much the business has earned (for shareholders)
for each $ invested. - 18ROENet Income
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(Average) Shareholder’s Equity
• Measures how much the business has earned (for shareholders)
for each $ invested (by shareholders). - 19ROIC(Net Income + Int. Expense)
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(Sh. Equity + Debt)
• Measures how much the business has earned (investors) for each $ invested (by investors). - 20Debt to Equity Ratio (D/E)Debt
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Shareholder’s Equity
• Measures how much debt business uses relative to the equity
component of the capital base invested in the business. - 21Debt to Capital Ratio (D/C)Debt
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(Debt + Shareholder’s Equity)
• Measures how much debt business uses relative to the whole
capital base invested in the business. - 22—
Información
- Descripción
- Fichas sobre Ratios, creado por Lukas Weiss el 06/11/2017.
- Creado por
- Lukas Weiss
- Visitas
- 92
- Valoración