Term
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Definition
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Term
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Definition
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Term
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Definition
| OCF - Net Spending on Fixed Assets - Increase in NWC |
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Term
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Definition
| Current Assets - Current Liabilities |
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Term
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Definition
Current Assets / Current Liabilities
BS |
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Term
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Definition
Current Assets other than Inventory / Current Liabilities
BS |
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Term
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Definition
Sales / Inventory
On BS & IS |
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Term
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Definition
Sales / Net Fixed Assets
On BS & IS |
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Term
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Definition
Sales / Total Assets
On BS & IS |
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Term
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Definition
Sales / Accounts Receivable
On BS & IS |
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Term
| Days' Sales in Receivables |
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Definition
Accounts Receivable / Average Sales per Day
On BS & IS |
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Term
| Times Interest Earned Ratio |
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Definition
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Term
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Definition
Total Liabilities / Total Assets
BS |
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Term
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Definition
Total Liabilities / Equity
BS |
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Term
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Definition
Total Assets / Equity
(Debt Equity Ratio + 1)
BS |
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Term
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Definition
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Term
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Definition
Net Income / Total Assets
Profit Margin X Total Asset Turnover
BS & IS |
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Term
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Definition
Net Income / Equity
ROA X Equity Multiplier
BS & IS |
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Term
Basic Earning Power Ratio
BEP |
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Definition
EBIT / Total Assets
BS & IS |
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Term
Return on Invested Capital
ROIC |
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Definition
EBIT(1-t) / Total Assets
BS & IS |
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Term
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Definition
[(EBIT)(1-t)] - [(Total Assets)(% Cost of providing investor returns)]
BS & IS |
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Term
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Definition
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