Scribd Logo
Încărcați

Bine ați venit la Scribd!

  • Name Formula Type Which Is Better

    Încărcat de

    Thomas Bryant
    30 vizualizări2 pagini
    This document defines and provides the formulas for several common financial metrics used to analyze a company's liquidity, solvency, profitability, and market value. It includes metrics such as current ratio, inventory turnover, debt-to-total assets ratio, return on assets, earnings per share, and dividend yield. For each metric, it indicates whether a higher or lower value generally implies better or worse financial condition or performance.

    Descriere originală:

    Formulas for basic accounting

    Titlu original

    Accounting Formulas

    Drepturi de autor

    © © All Rights Reserved

    Formate disponibile

    DOCX, PDF, TXT sau citiți online pe Scribd

    Vi se pare util acest document?

    Este necorespunzător acest conținut?

    Raportați acest document
    This document defines and provides the formulas for several common financial metrics used to analyze a company's liquidity, solvency, profitability, and market value. It includes metrics such as current ratio, inventory turnover, debt-to-total assets ratio, return on assets, earnings per share, and dividend yield. For each metric, it indicates whether a higher or lower value generally implies better or worse financial condition or performance.

    Drepturi de autor:

    © All Rights Reserved
    Descărcați ca DOCX, PDF, TXT sau citiți online pe Scribd
    Indicator pentru conținut neadecvat
    30 vizualizări2 pagini

    Name Formula Type Which Is Better

    Încărcat de

    Thomas Bryant
    This document defines and provides the formulas for several common financial metrics used to analyze a company's liquidity, solvency, profitability, and market value. It includes metrics such as current ratio, inventory turnover, debt-to-total assets ratio, return on assets, earnings per share, and dividend yield. For each metric, it indicates whether a higher or lower value generally implies better or worse financial condition or performance.

    Drepturi de autor:

    © All Rights Reserved
    Descărcați ca DOCX, PDF, TXT sau citiți online pe Scribd
    Indicator pentru conținut neadecvat
    din 2

    Name

    Formula

    Type

    Working Capital
    Current Ratio

    = Current Assets Current Liabilities


    = Current Assets
    Current Liabilities
    = Cost of Goods Sold
    Average Inventory
    =
    365 Days
    .
    Inventory Turnover
    =
    Net Sales
    .
    Average Gross Receivables
    =
    365 Days
    .
    Receivables Turnover

    Liquidity
    Liquidity

    Which is
    better
    Higher
    Higher

    Liquidity

    Higher

    Liquidity

    Lower

    Liquidity

    Higher

    Liquidity

    Lower

    = Net cash provided (used) by


    operating activities
    Average Current Liabilities
    = Total Liabilities
    Total Assets
    = Profit + Interest Expense + Income
    Tax Expense
    Interest Expense
    = Net cash provided (used) by
    operating activities
    Average Total Liabilities
    = (Net cash provided (used) by
    operating activities) (Net Capital
    Expenditures) (Dividends Paid)
    =
    Net Sales
    .
    Average Total Assets
    =
    Profit
    .
    Average Total Assets
    = Profit available to common
    shareholders
    Weighted average # of total shares
    = Market Price per Share
    Earnings per Share
    = Net Sales Cost of Goods Sold

    Liquidity

    Higher

    Solvency

    Lower

    Solvency

    Higher

    Solvency

    Higher

    Solvency

    Higher

    Profitabili
    ty
    Profitabili
    ty
    Profitabili
    ty

    Higher

    Higher

    Higher

    Inventory
    Turnover
    Days Inventory
    Receivables
    Turnover
    Average
    Collection
    Period
    Cash Current
    Debt Coverage
    Debt to Total
    Asset
    Time Interest
    Earned
    Cash Total Debt
    Coverage
    Free Cash Flow
    Asset Turnover
    Return on
    Assets
    Earning Per
    Share
    Price Earnings
    Ratio
    Gross Profit
    Gross Profit
    Margin
    Profit Margin

    = Gross Profit
    Net Sales
    = Profit
    Net Sales

    Profitabili
    ty
    Profitabili
    ty
    Profitabili
    ty
    Profitabili
    ty

    Payout Ratio

    = Cash Dividends

    Profitabili

    Higher
    Not
    Comparable

    Higher
    Higher
    Higher

    Dividend
    Yield

    Profit
    = Dividends per Share
    Market Price per Share

    ty
    Profitabili
    ty

    Higher

    S-ar putea să vă placă și