Scribd Logo
Upload

Welcome to Scribd!

  • Appendix II - Table of Financial Ratios

    Uploaded by

    Lai Chan
    8 views1 page
    This document lists various financial ratios used to analyze company performance, organized by category. It provides the ratio name, formula, and what each ratio measures for liquidity and efficiency ratios like current ratio and inventory turnover. It also lists ratios for solvency like debt ratio and times interest earned. Finally it outlines profitability ratios such as return on assets and cash flow on total assets, and market prospect ratios like price-earnings ratio and dividend yield.

    Original Description:

    jhgdfxhzdh

    Copyright

    © © All Rights Reserved

    Available Formats

    PDF, TXT or read online from Scribd

    Did you find this document useful?

    Is this content inappropriate?

    Report this Document
    This document lists various financial ratios used to analyze company performance, organized by category. It provides the ratio name, formula, and what each ratio measures for liquidity and efficiency ratios like current ratio and inventory turnover. It also lists ratios for solvency like debt ratio and times interest earned. Finally it outlines profitability ratios such as return on assets and cash flow on total assets, and market prospect ratios like price-earnings ratio and dividend yield.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Flag for inappropriate content
    8 views1 page

    Appendix II - Table of Financial Ratios

    Uploaded by

    Lai Chan
    This document lists various financial ratios used to analyze company performance, organized by category. It provides the ratio name, formula, and what each ratio measures for liquidity and efficiency ratios like current ratio and inventory turnover. It also lists ratios for solvency like debt ratio and times interest earned. Finally it outlines profitability ratios such as return on assets and cash flow on total assets, and market prospect ratios like price-earnings ratio and dividend yield.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Flag for inappropriate content
    of 1

    Financial Statement Analysis Ratios

    Chapter Ratio
    Formula
    Liquidity and Efficiency
    Ch. 4
    Current ratio
    Current assets Current liabilities
    Ch. 5

    Acid-test ratio

    Ch. 9

    Accounts receivable
    turnover
    Inventory turnover
    (times)
    Days sales in inventory
    (days)
    Total asset turnover

    Ch. 6
    Ch. 6
    Ch. 10

    Solvency
    Ch. 2
    Debt ratio
    Ch. 14
    Ch. 11

    Debt-to-equity ratio
    Times interest earned
    (times)

    Profitability
    Ch. 3
    Profit margin ratio (%)

    (Cash + Short-term investments +


    Current receivables) Current
    liabilities
    Net sales Average accounts
    receivable, net
    Cost of goods sold Average
    inventory

    Efficiency of inventory
    management

    Efficiency of assets in
    producing sales

    Total liabilities Total assets

    Creditor financing and


    leverage
    Debt versus equity financing
    Protection in meeting
    interest payments

    Total liabilities Total equity


    Income before interest expense and
    income taxes Interest expense

    Net income Net sales

    Ch. 1

    Return on assets (%)

    (Net sales Cost of goods sold)


    Net sales
    Net income Average total assets

    Ch. 16

    Cash flow on total


    assets (%)

    Operating cash flows Average total


    assets

    Ch. 13

    Basic earnings per share (Net income Preference dividends)


    ($)
    Weighted-average ordinary shares
    outstanding

    Ch. 13

    Efficiency of collection

    Net sales Average total assets

    Gross margin ratio (%)

    Ch. 13

    Short-term debt-paying
    ability
    Immediate short-term debtpaying ability

    Ending inventory Cost of goods sold


    365 days

    Ch. 5

    Market Prospects
    Ch. 13
    Price-earnings ratios

    Measure of

    Market price per ordinary share


    Earnings per share
    Book value per ordinary Shareholders equity applicable to
    share ($)
    ordinary shares No. of ordinary
    shares outstanding
    Dividend yield
    Annual cash dividends per share
    Market price per share

    Net income in each sales


    dollar
    Gross margin in each sales
    dollar
    Overall profitability of
    assets
    Reflects actual cash flows
    and is not affected by
    accounting income
    recognition and
    measurement
    Net income per ordinary
    share

    Market value relative to


    earnings
    Reflects the amount of
    equity applicable to ordinary
    shares on a per share basis
    Cash return per ordinary
    share

    You might also like