The Corporate Finance Institute
Yüklə 1,31 Mb. Pdf görüntüsü
|
|
corporatefinanceinstitute.com 1 The Corporate Finance Institute The Analyst Trifecta
Financial Ratios eBook corporatefinanceinstitute.com learning@corporatefinanceinstitute.com Corporate Finance Institute
Financial Ratios
corporatefinanceinstitute.com
Table of Contents Financial Ratio Analysis Overview ............................................................................................... 3
What is Ratio Analysis? .......................................................................................................................................................................................................3 Why use Ratio Analysis? .....................................................................................................................................................................................................3
Types of Ratios? ...................................................................................................................................................................................................................3 Profitability Ratio .......................................................................................................................... 4
Return on Equity .................................................................................................................................................................................................................5 Return on Assets .................................................................................................................................................................................................................6
Return on Capital Employed.............................................................................................................................................................................................7 Gross Margin Ratio .............................................................................................................................................................................................................8
Operating Profit Margin .....................................................................................................................................................................................................9 Net Profit Margin .............................................................................................................................................................................................................. 10
Leverage Ratios ........................................................................................................................... 11 Debt-to-Equity Ratio ........................................................................................................................................................................................................ 12
Equity Ratio ........................................................................................................................................................................................................................ 13 Debt Ratio .......................................................................................................................................................................................................................... 14
Efficiency Ratios .......................................................................................................................... 15 Accounts Receivable Turnover Ratio ........................................................................................................................................................................... 16
Accounts Receivable Days.............................................................................................................................................................................................. 17 Asset Turnover Ratio ....................................................................................................................................................................................................... 18
Inventory Turnover Ratio................................................................................................................................................................................................ 19 Inventory Turnover Days ................................................................................................................................................................................................ 20
Liquidity Ratios ............................................................................................................................ 21 Current Ratio ..................................................................................................................................................................................................................... 22
Quick Ratio......................................................................................................................................................................................................................... 23 Cash Ratio .......................................................................................................................................................................................................................... 24
Defensive Interval Ratio .................................................................................................................................................................................................. 25 Times Interest Earned Ratio .......................................................................................................................................................................................... 26
Times Interest Earned (Cash-Basis) Ratio ................................................................................................................................................................... 27 CAPEX to Operating Cash Ratio .................................................................................................................................................................................... 28
Operating Cash Flow Ratio............................................................................................................................................................................................. 29 Pyramid of Ratios........................................................................................................................ 30
Multiples Valuation Ratios ......................................................................................................... 31 Price-to-Earnings (P/E) Ratio .......................................................................................................................................................................................... 32
EV/EBITDA Ratio ............................................................................................................................................................................................................... 33 EV/EBIT Ratio ..................................................................................................................................................................................................................... 34
EV/Revenue Ratio ............................................................................................................................................................................................................. 35 Valuation Ratios Comparison ........................................................................................................................................................................................ 36
Yüklə 1,31 Mb. Dostları ilə paylaş:
|