2017 2018 2019 2020 2021

ACTIVITY RATIOS
Inventory Turnover
Days of inventory on hand
Receivables turnover
Days of Sales outstanding
Payables turnover
Number of days payables
Working capital turnover
Fixed asset turnover
Total asset turnover

LIQUIDITY RATIOS
Current ratio
Quick Ratio
Cash Ratio
Defensive Interval
Cash conversion cycle
Working capital as a % of sales

SOLVENCY RATIOS
Debt to assets
Debt to capital
Debt to equity
Financial leverage
Times interest earned (Interest coverage)
Fixed charge coverage
Debt coverage

PROFITABILITY RATIOS
Gross margin
EBITDA margin
EBIT margin
Pretax margin
Net margin
Operating ROA
ROA
Return on total capital
ROE
Return on common equity

VALUATION RATIOS
P/E
P/B
P/S
P/CF
EV/EBITDA
Basic EPS
Diluted EPS
CF per share
EBITDA per share
DPS
Dividend payout ratio
Retention rate
Sustainable growth rate

CREDIT ANALYSIS
EBITDA interest coverage
FFO to debt (Funds from operations to debt)
Free operating cash flow to debt
EBIT margin
EBITDA margin
Debt to EBITDA
Return on capital

BUSSINESS AND GEOGRAPHIC SEGMENTS

Segment margin
Segment turnover
Segment ROA
Segment debt ratio

OTHER METRICS
COGS / Sales
R&D / Sales
SGA / Sales
Operating Income / Sales
Capex / Sales
Capex / Fixed assets

INDUSTRY SPECIFIC RATIOS

BANKING
Net interest margin
Allowance for coverage ratio
30+ days past due
90+ days past due
Net charge-off
Capital ratio
Efficiency ratio
Loan to asset ratio
2022 2023 2024
1 INVENTORY TURNOVER

Cost of goods sold 12000

Average Inventory 3500
Inventory Turnover 3.428571

2 DAYS OF INVENTORY ON HAND

Number of days in period 365

Inventory turnover 3.43
Days of inventory on hand 106.414

3 RECEIVABLES TURNOVER

Revenue 36000
Average Receivables 11000
Receivables Trunover 3.272727

4 DAYS OF SALES OUTSTANDING

Number of days in period 365

Receivables turnover 3.28
Days of sales outstanding 111.2805

5 PAYABLES TURNOVER

Cost of goods sold 12000

Ending Inventory 4500
Beginning Inventory 3200
Purchases 13300
Average Trade Payable 6700
Payables Turnover 1.985075

6 NUMBER OF DAYS OF PAYABLES

Number of days in period 365

Payables Turnover 1.99
Number of days of payables 183.4171
7 WORKING CAPITAL TURNOVER

Revenue 36000
Average working capital 23000
Working capital turnover 1.565217

8 FIXED ASSET TURNOVER

Revenue 36000
Net Fixed Assets 50000
Fixed asset turnover 0.72

9 TOTAL ASSET TURNOVER

Revenue 36000
Average total assets 80000
Total asset turnover 0.45
1 CURRENT RATIO

Current Assets
Current Liabilities
Current Ratio #DIV/0!

2 QUICK RATIO

Cash
Marketable securities
Receivables
Current Liabilities
Quick Ratio #DIV/0!

3 CASH RATIO

Cash
Marketable Securities
Current Liabilities
Cash Ratio #DIV/0!

4 DEFENSIVE INTERVAL RATIO

Cash
Marketable Securities
Receivables
Operating expenses
LESS: Depreciation
year 365
Daily cash expenditure 0
Defensive interval ratio #VALUE!

5 CASH CONVERSION CYCLE

Days of inventory on hand

Days of sales outstanding
Number of days payables
Cash Conversion cycle 0

6 WORKING CAPITAL AS A % OF SALES

Current assets
Current liabilities
Working capital 0
Sales
Working capital / Sales #DIV/0!
1 DEBT TO ASSET RATIO

Total debt
Total assets
Debt to asset ratio #DIV/0!

2 DEBT TO CAPITAL RATIO

Total Debt
Shareholder's equity
Debt to capital ratio #DIV/0!

3 DEBT TO EQUITY RATIO

Total Debt
Shareholders' equity
Debt to equity ratio #DIV/0!

4 FINANCIAL LEVERAGE RATIO

Average total assets

Average total equity
Financial Leverage Ratio #DIV/0!

5 INTEREST COVERAGE RATIO

EBIT
Interest Payments
Interest coverage ratio #DIV/0!

6 FIXED CHARGE RATIO

EBIT
Lease Payments
Interest Payments
Fixed charge ratio #DIV/0!
1 GROSS PROFIT MARGIN

Gross profit
Revenue
Gross profit margin #DIV/0!

2 OPERATING PROFIT MARGIN

Operating Income
Revenue
Operating profit margin #DIV/0!

3 PRETAX MARGIN

EBT
Revenue
Pretax margin #DIV/0!

4 NET PROFIT MARGIN

Net profit
Revenue
Net profit margin #DIV/0!

5 OPERATING ROA

Operating Income
Average total assets
Operating ROA #DIV/0!

6 RETURN ON ASSETS
Net income
Average total assets
ROA #DIV/0!

7 RETURN ON TOTAL CAPITAL

EBT
Debt
Equity
Return on total capital #DIV/0!

8 RETURN ON EQUITY

Net income
 Equity
ROE #DIV/0!

9 RETURN ON COMMON EQUITY

Ner income
Preffered dividends
Average common equity
Return on common equity #DIV/0!

10 RETURN ON CAPITAL EMPLOYED

EBIT
Total assets
Current liabilities
Capital employed 0
Return on capital employed #DIV/0!
1 EARNINGS PER SHARE

Net income
Average shares outstanding
EPS #DIV/0!

2 DILUTED EARNINGS PER SHARE

Adjusted income
Average diluted shares out.
dEPS #DIV/0!

3 CASH FLOW PER SHARE

Cash flow
Average shares outstanding
CFPS #DIV/0!

4 SALES PER SHARE

Sales
Average shares outstanding
SPS #DIV/0!

5 EBITDA PER SHARES

EBITDA
Average shares outstanding
EBITDA per share #DIV/0!

6 DIVIDENDS PER SHARES

Common declared dividends

Average shares outstanding
DPS #DIV/0!

7 BOOK VALUE PER SHARE

Book value
Average shares outstanding
BVPS #DIV/0!

7 PRICE PER EARNINGS PER SHARE

Price
 EPS
P/E #DIV/0!

8 PRICE PER CASH FLOW PER SHARE

Price
CFPS
P/CF #DIV/0!

9 PRICE PER SALES

Price
SPS
Price per sales #DIV/0!

10 PRICE PER BOOK VALUE

Price
BVPS
Price per book value #DIV/0!

11 DIVIDEND PAYOUT RATIO

Dividends
Earnings
DPR #DIV/0!
Retention rate #DIV/0!

12 SUSTAINABLE GROWTH RATE

Retention rate
ROE
Sustainable growth rate 0

13 ENTERPRISE VALUE PER EBITDA

Price
Shares Outstanding
Debt
Cash
Marketable securities
EV 0
EBITDA
EV/EBITDA #DIV/0!
1 EBITDA INTEREST COVERAGE

EBITDA
Gross Interest
EBITDA interest coverage #DIV/0!

2 FFO TO DEBT

Funds from operations

Total debt
Funds from operations to debt #DIV/0!

3 FREE OPERATING CASH FLOWS TO DEBT

CFO
Capital expenditures
Total debt
FOCF to debt #DIV/0!

4 EBITDA MARGIN

EBITDA
Total revenue
EBITDA margin #DIV/0!

5 EBIT MARGIN

EBIT
Total revenue
EBIT margin #DIV/0!

6 DEBT TO EBITDA

Total debt
EBITDA
Debt to EBITDA #DIV/0!

7 RETURN ON CAPITAL

EBIT
Average capital
Return on capital #DIV/0!
1 SEGMENT MARGIN

Segment profit
Segment revenue
Segment margin #DIV/0!

2 SEGMENT TURNOVER

Segment revenue
Segment assets
Segment turnover #DIV/0!

3 SEGMENT ROA

Segment profit
Segment assets
Segment ROA #DIV/0!

4 SEGMENT DEBT RATIO

Segment liabilities
Segment assets
Segment debt ratio #DIV/0!
BANKING AND FINANCIAL

6
 7

10

11

12
BANKING AND FINANCIAL

INTEREST INCOME RATIO

Interest Income
Total assets
Interest Income Ratio #DIV/0!

NON-INTEREST INCOME RATIO

Non-interst income
Total assets
Non-interest income ratio #DIV/0!

OVERHEAD EFFICIENCY

Non interest income

Non interest expense
Overhead efficieny #DIV/0!

NET INTEREST MARGIN

Interest income
Interest expense
Net interest income 0
Investment securities
Net loans and leases
Interest-earning assets 0
Net interst margin #DIV/0!
ili
Net interest income
Average Interest earning asset
Net interest margin #DIV/0!

COST OF RISK

Impairment losses
Average balance of net loans to customers
Cost of risk #DIV/0!

SPREAD

Interest Income
Interest -earning asset
interest expense
Interest-bearing liabilities
Spread #DIV/0!

NON-PERFORMING LOANS

Gross non-performing loans

Total gross loans
Non-performing loans ratio #DIV/0!

NPL COVERAGE RATIO

Loan loss provisions

Gross non-performing loans
NPL coverage ratio #DIV/0!

EQUITY AND DEPOSITS TO NET LOANS

Equity and deposits

Net loans
Equity and deposits to net loans #DIV/0!

RORAC

Net income
Risk-based capital requirement
RORAC #DIV/0!

RAROC

Revenue
Expenses
Expected losses
Income from capital
Capital at risk
RAROC #DIV/0!

RARORAC

Revenue
Expenses
Expected losses
Income from capital
Risk-based capital requirement
RARORAC #DIV/0!
NET PROFIT MARGIN
ASSET TURNOVER
LEVERAGE RATIO
ROE 0

TAX BURDEN
INTEREST BURDEN
EBIT MARGIN
ASSET TURNOVER
LEVERAGE RATIO
ROE 0
CFO
(/) Net revenue
Cash flow to revenue #DIV/0!

CFO
(/) Average total assets
Cash return on assets #DIV/0!

CFO
(/) Average sahrehlders' equity
Cash return on equity #DIV/0!

CFO
(/) Operating income
Cash to income #DIV/0!

CFO
(-) Preffered dividends
(/) Number of common shares
Cash flow per share #DIV/0!

CFO
(/) Total debt
Debt coverage #DIV/0!

CFO
(+) Interest paid
(+) Taxes paid
(/) Interest paid
Interest coverage #DIV/0!

CFO
(/)Cash paid for long - term assets
Reinvestment #DIV/0!

CFO
(/) Cash paid for long-term debt repayment
Debt repayment #DIV/0!

CFO
(/) Dividends paid
Dividend payment #DIV/0!

CFO
(/) Cash otuflow for investing and financing activities
Investing and financing #DIV/0!