Term
|
Definition
| Total Liabilities/Total Assets |
|
|
Term
| Times Interest Earned Ration (TIER) |
|
Definition
| Earnings before Interest & Taxes/Interest |
|
|
Term
| Fixed Payment Coverage Ratio |
|
Definition
| Earnings before Interest & Taxes + Lease payments/Interest + Lease + ((Principle payments+preferred Stock Div) X (1/(1-T))) |
|
|
Term
|
Definition
|
|
Term
|
Definition
|
|
Term
|
Definition
| Earnings available for common stockholders/Sales |
|
|
Term
|
Definition
| Earnings available for common stockholders/Total Assets |
|
|
Term
|
Definition
| Earnings available for common stockholders/common stockholders equity |
|
|
Term
|
Definition
| Earnings available for common stockholders/Number of Shares of common stock outstanding |
|
|
Term
|
Definition
| Market Price per share of common stock/earnings per share |
|
|
Term
|
Definition
| market value of firms Common Stock/Book value of firms common stock |
|
|
Term
| book value of firms Common Stock |
|
Definition
| (common stock+additional paid-in capital + retained earnings)/Total Common Stock Equity |
|
|
Term
|
Definition
| market price per share/book value per share |
|
|
Term
|
Definition
| total common stock equity/the number of common shares outstanding |
|
|
Term
|
Definition
| current assets-current liabilities |
|
|
Term
|
Definition
| current assets/current liabilities |
|
|
Term
|
Definition
| (current assets-Inventory)/current liabilities |
|
|
Term
|
Definition
| Cost of goods sold/inventory |
|
|
Term
| Average collection period |
|
Definition
| accounts receivable/average sales per day |
|
|
Term
|
Definition
|
|
Term
|
Definition
| Net Profit after taxes + depreciation expense + any change in current assets other than cash and marketable securities, + any change in current liabilities other than notes payable |
|
|
Term
|
Definition
| change in gross fixed assets + change in business interests |
|
|
Term
|
Definition
| change in long term debt + change in notes payable + change in stockholders equity (except Retained Earnings) + dividends Paid |
|
|
Term
|
Definition
| Retained Earnings + Dividends Paid + Preferred Stock dividends |
|
|
Term
|
Definition
|
|
Term
|
Definition
| EBIT + Depreciation Expense + Amortization Charges + other non-cash charges |
|
|
Term
|
Definition
| Net operating profits after taxes + depreciation |
|
|
Term
| Cash Flow from Operations |
|
Definition
| Net Profits after taxes + depreciation |
|
|
Term
|
Definition
| operating cash flow - change in Gross Fixed Assets - Net current asset investment |
|
|
Term
| net current asset investment |
|
Definition
| change in current asset - change in spontaneous current liabilities |
|
|
Term
| change in spontaneous current liabilities |
|
Definition
| change in accounts payable + change in accruals |
|
|
Term
|
Definition
| operating cash flow-change in gross fixed ass-change in current assets-(change in accounts payable+change in accruals) |
|
|
