CFA Financial Ratios
Quiz yourself by thinking what should be in
each of the black spaces below before clicking
on it to display the answer.
Help!
|
|
||||
|---|---|---|---|---|---|
| receivable turnover | annual sales/average receivables
🗑
|
||||
| days of sales outstanding | 365/receivables turnover
🗑
|
||||
| inventory turnover | cost of goods sold/average inventory
🗑
|
||||
| days of inventory on hand | 365/inventory turnover
🗑
|
||||
| payables turnover | purchases/average trade payables
🗑
|
||||
| number of days of payables | 365/payables turnover ratio
🗑
|
||||
| total asset turnover | revenue/average total assets
🗑
|
||||
| fixed asset turnover | revenue/average net fixed assets
🗑
|
||||
| working capital turnover | revenue/average working capital
🗑
|
||||
| current ratio | current assets/current liabilities
🗑
|
||||
| quick ratio | (cash + marketable securities + receivables)/current liabilities
🗑
|
||||
| cash ratio | (cash + marketable securities)/current liabilities
🗑
|
||||
| defensive interval | (cash + marketable securities + receivables)/average daily expenditures
🗑
|
||||
| cash conversion cycle | days sales outstanding + days of inventory on hand - number of days of payables
🗑
|
||||
| debt-to-equity | total debt/total shareholders' equity
🗑
|
||||
| debt-to-capital | total debt/(total debt + total shareholders' equity)
🗑
|
||||
| debt-to-assets | total debt/total assets
🗑
|
||||
| financial leverage | average total assets/average total equity
🗑
|
||||
| interest coverage | earnings before interest and taxes/interest payments
🗑
|
||||
| fixed charge coverage | (earnings before interest and taxes + lease payments)/(interest payments + lease payments)
🗑
|
||||
| net profit margin | net income/revenue
🗑
|
||||
| gross profit margin | gross profit/revenue
🗑
|
||||
| operating profit margin | operating income/revenue or EBIT/revenue
🗑
|
||||
| pretax margin | EBT/revenue
🗑
|
||||
| return on assets(ROA) | net income/average total assets or (net income + interest expense(1-tax rate))/average total assets
🗑
|
||||
| operating return on assets | operating income/average total assets or EBIT/average total assets
🗑
|
||||
| return on total capital(ROTC) | EBIT/average total capital
🗑
|
||||
| return on equity(ROE) | net income/average total equity
🗑
|
||||
| return on common equity | (net income - preferred dividends)/average common equity
🗑
|
||||
| equity turnover | Revenue/Equity
🗑
|
||||
| tax burden | Net Income/EBT
🗑
|
||||
| interest burden | EBT/EBIT
🗑
|
||||
| EBIT/margin | EBIT/Revenue
🗑
|
||||
| ROE | Net Profit Margin * Equity Turnover
ROA * Financial Leverage
Net Profit Margin * Asset Turnover * Financial Leverage
🗑
|
Review the information in the table. When you are ready to quiz yourself you can hide individual columns or the entire table. Then you can click on the empty cells to reveal the answer. Try to recall what will be displayed before clicking the empty cell.
To hide a column, click on the column name.
To hide the entire table, click on the "Hide All" button.
You may also shuffle the rows of the table by clicking on the "Shuffle" button.
Or sort by any of the columns using the down arrow next to any column heading.
If you know all the data on any row, you can temporarily remove it by tapping the trash can to the right of the row.
To hide a column, click on the column name.
To hide the entire table, click on the "Hide All" button.
You may also shuffle the rows of the table by clicking on the "Shuffle" button.
Or sort by any of the columns using the down arrow next to any column heading.
If you know all the data on any row, you can temporarily remove it by tapping the trash can to the right of the row.
Embed Code - If you would like this activity on your web page, copy the script below and paste it into your web page.
Normal Size Small Size show me how
Normal Size Small Size show me how
Created by:
515801127
Popular Finance sets