Shared Flashcard Set

Details

Ratios
Liquidity, Solvency, Activity, Profitability
22
Finance
Professional
11/14/2010
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Cards

Term
Current Ratio
 Definition
CA/Cl
Term
Acid/Liquid/Quick Ratio
 Definition
CA-Inventory-Prepaid Expenses/CL
Term
Absolute Cash Ratio
 Definition
Cash+Short term sec/CL
Term
Interval/Defensive Ratio
 Definition
Absolute liquid assets/Daily Cash Requirement
Term
Debt Equity Ratio
 Definition

D/E

 

Or

 

Outsiders Funds/Shareholders Funds
Term
Proprietary Ratio
 Definition

Shareholders Funds/Total Assets

 

SHF= ESC+PSC+Res+Sur
Term
Gearing Ratio
 Definition
Fixed Int and Div Sec/Equity SH Funds
Term
Interest Coverage Ratio
 Definition
EBIT/Int on Long Term Debt
Term
Pref Div Coverage Ratio
 Definition
EAT/Pref Dividend
Term
Debt Service Coverage Ratio
 Definition

EAT+Non Cash Exp+Interest/

Int on long term liabilities + installment for principal
Term
Capital Turnover Ratio
 Definition
Net Sales/Capital Employed
Term
FA Turnover Ratio
 Definition
Net Sales/FA
Term
Debtors Turnover Ratio
 Definition
Net Sales/Debtors
Term
Stock Turnover Ratio
 Definition
COGS/Inventory
Term
Creditors Turnover Ratio
 Definition
Credit Purchases/Accounts Payable
Term
GP Ratio
 Definition
GP/Net Sales *100
Term
Operating Ratio
 Definition
Operating Cost/Net Sales * 100
Term
Expenses Ratio's
 Definition
Expense/Net Sales * 100
Term
Return on Capital Employed
 Definition

Operating NP before Int and Tax

 

/

 

Capital Employed
Term
Return on Equity Ratio
 Definition
Net Profit after Tax and Pref Div/Equity SH Funds
Term
Return on Operating Assets
 Definition
NOPAT/Operating Assets
Term
Return on Total Assets
 Definition
NPAT/Total Assets (excl Fictitious)
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