Cash flow form assets

CF creditors+ CF stockholders

or

OCF-change in FA - change in NWC

Cash Flows to Creditors

interest paid - net lew long term borrowing

Cashflow to creditors

dividends paid - net new equity

Net Working Capital

aka

Net Worth

CA-CL

Operating Cash FLows

OCF

EBIT + depreciation - taxes

Change in fixed assets

(net capital spending(NCS))

ending FA- beginning FA +depreciation

Change in NWC

(ending CA - ending CL)

- (beginning CA - beginning CL)

Average Collection Period

days in period/receivables turnover

Common Equity

 A - L - preferred stock

Current Ratio

total CA / total CL

Days in Inventory

Days in period / inventory turnover

Debt Ratio

TL / TA

Debt to Equity Ratio

TL / TSE

Dividend Yield

Dividend per share / market price per share

Economic Value Added

(EVA)

(EBIT (1- tax rate)) - (total capital)(after-tax cost of capital)

Equity Multiplier

TA / TSE

or

1 + (debt/equity)

Interest Coverage

or

times interest earned

EBIT/ interest expense

Inventory Turnover

COGS / Average Inventory

Market to Book Value

price per share/

book value per share

Market Value Added

(MVA)

(Shares outstanding * stock price) - total common equity

Net Profit Margin

NI / Sales

New Return on Assets

(N/I sales) * (sales / average TA)

or

(NI / average TA)

Payout Ratio

cash dividends / NI

Price to earnings ratio

market price per share /

earnings per share

Quick Ratio

(quick assets (total CA - inventory)) /

total current liabilities

Receivables Turnover

sales/ average receivables

Retention Turnover

sales/ average receivables

Retained Earnings

NI - dividends

Return on Assets

(ROA)

(NI/Sales x Sales)/(average TA)

profit margin x asset turnover

Return on Equity

(ROE)

NI / average SE

 or

profit margin x asset turnover x equity multiplier

Total Asset Turnover

Sales / average TA

Future Value

(FV)

PV(1+c)^n