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Series 79 (5)
chapter 5
19
Finance
Professional
07/25/2010
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Term
Pro Forma Reporting
 Definition

adjusted financial statements as things occur

useful when significant changes in financial activities arise

 
Term
Asset turnover
 Definition
sales/avg assets
Term
receivables turnover
 Definition
credit sales/avg receivables
Term
payable turnover
 Definition
COGS/avg payable
Term
inventory turnover
 Definition
COGS/avg inventory
Term
quick (Acid test) ratio
 Definition
(cash+cash equivalents+receivables)/current liabilities
Term
EPS
 Definition
(net income-preferred dividends)/avg # of shares outstanding
Term
gross profit margin
 Definition
gross profit/sales
Term
operating profit margin
 Definition
income from oberation(EBIT)/sales
Term
EBITDA margin
 Definition
EBITDA/sales
Term
Funds from operations
 Definition

valuation for REIT

(net income+depreciation-gains from sale of assets)
Term
net profit margin
 Definition
net income/sales
Term
ROA
 Definition
net income/avg assets
Term
ROE
 Definition
net income/avg stockholders equity
Term
ROIC
 Definition
(EBIT x (1-T))/invested capital
Term
Days sales outstanding
 Definition
receivables/(credit sales/365)
Term
debt to total capital
 Definition
debt/(debt+equity)
Term
interest coverage ratio
 Definition
EBIT/bond interest expense
Term
dividend payout ratio
 Definition
dividend/net income
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