click below
click below
Normal Size Small Size show me how
CFA Financial Ratios
| TERM | DEFINITION |
|---|---|
| Inventory Turnover Ratio | COGS / Inventory |
| Inventory Conversion Period | Inventory/COGS * 360 |
| Total Asset Turnover Ratio | Sales/Total Assets |
| Payables Period | Accounts Payable/cogs *360 |
| Debt Ratio | Total Liabilities/Total Assets |
| Times Interest Earned Ratio | Operating Income/Interest Expense |
| ROA | Net Income/Total Assets |
| ROE | Net Income/Equity |
| Cash Conversion Cycle | Inventory Conversion Period + Average Collection Period - Payables Period |
| ROE | Net Income/Sales * Sales/Total asset * Total Assets/ Equity |
| inventory turnover period | cogs/inventory |
| inventory conversion period | inventory/cogs * 360 |
| Total Asset Turnover Ratio | Sales/Total Assets |
| Payables Period | Accounts Payable/cogs *360 |
| Debt Ratio | Total Liabilities/Total Assets |
| Times Interest Earned Ratio | Operating Income/Interest Expense |
| ROA | Net Income/Total Assets |
| ROE | Net Income/Equity |
| Cash Conversion Cycle | Inventory Conversion Period + Average Collection Period - Payables Period |
| ROE | Net Income/Sales * Sales/Total asset * Total Assets/ Equity |
| Cost of not taking discount | Discount%/extra days if not take discount *360 |
| Equity Multiplier | ROA / 1-DR |
| Gross Profit Margin | Gross Profit/ Net Sales |
| Operating Profit Margin | Operating Profit/ Net Sales |
| Net Profit Margin | Net Profit/ Net Sales |