Financial ratios:

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PERFORMANCE MEASURES
kezdjen tanulni
PERFORMANCE MEASURES
Market value added ($ millions)
kezdjen tanulni
market value of equity - book value of equity
Market-to-book ratio
kezdjen tanulni
market value of equity / book value of equity
Price/Earnings (P/E) ratio
kezdjen tanulni
market price per share / earnings per share
EVA ($ millions)
kezdjen tanulni
(after-tax interest + net income) – (cost of capital x total capital)
Return on capital (ROC)
kezdjen tanulni
(after-tax interest + net income) / total capital
Return on equity (ROE)
kezdjen tanulni
net income / equity
Return on assets (ROA)
kezdjen tanulni
(after-tax interest + net income) / total assets 1.
Return on assets (ROA)
kezdjen tanulni
net income / total assets
EFFICIENCY MEASURES
kezdjen tanulni
EFFICIENCY MEASURES
Asset turnover
kezdjen tanulni
sales / total assets
Fixed asset turnover
kezdjen tanulni
sales / fixed assets
Inventory turnover
kezdjen tanulni
cost of goods sold / inventory
Days in inventory
kezdjen tanulni
inventory / daily cost of goods sold
Receivables turnover
kezdjen tanulni
sales / receivables
Average collection period (days)
kezdjen tanulni
receivables / daily sales
(Net) Profit margin
kezdjen tanulni
net income / sales
Operating profit margin
kezdjen tanulni
(after-tax interest + net income) / sales
Operating profit margin 2
kezdjen tanulni
EBIT // sales
LEVERAGE MEASURES
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LEVERAGE MEASURES
Long-term debt ratio
kezdjen tanulni
long-term debt / total capital
Long-term debt-equity ratio
kezdjen tanulni
long-term debt / equity
(Total) debt ratio
kezdjen tanulni
total liabilities / total assets
Times interest earned
kezdjen tanulni
EBIT / interest payments
Cash coverage ratio
kezdjen tanulni
(EBIT + depreciation) / interest payments
Leverage ratio
kezdjen tanulni
total assets / equity
LIQUIDITY MEASURES
kezdjen tanulni
LIQUIDITY MEASURES
Net-working-capital-to-total-assets
kezdjen tanulni
(current assets – current liabilities) / total assets
Current ratio
kezdjen tanulni
current assets / current liabilities
Quick ratio
kezdjen tanulni
(cash + marketable securities + receivables) / current liabilities
Quick ratio
kezdjen tanulni
(current assets-inventory) / current liabilities
Cash ratio
kezdjen tanulni
(cash + marketable securities) / current liabilities

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