Professional Documents
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LIQUIDITYRATIOS
Currentratio
Quickratio
Cashratio
Defensiveinterval
Currentassets
Currentliabilities
DOH+DSO
Cashconversion
ratioornet
DOH+DSO
#daysA/P
ACTIVITIYRATIOS
Inventoryturnover =
Days'inventoryon
=
hand(DOH)
Days'sales
outstanding(DSO)
Payablesturnover
(A/PT/O)
#days'payables
ReturnonSales
Grossprofit
Gross(profit)margin =
Netsales
$+mkt.secs.+A/R
Currentliabilities Operatingprofit
(EBIT)margin
$+mkt.secs.
=
Currentliabilities Pretax(profit)
margin
$+mkt.secs.+A/R
=
Daily$expenditures
Netprofitmargin
Operatingcycle
Receivables
turnover(A/RT/O)
PROFITABILITYRATIOS
CGS
Ave.inventory
Daysinperiod
InventoryT/O
Creditsales
Ave.A/R
Daysinperiod
A/RT/O
Purchases
Ave.A/P
Daysinperiod
A/PT/O
WorkingcapitalT/O =
Netsales
Ave.W/K
Fixedasset(FA)T/O =
Netsales
Ave.fixedassets
Totalasset(TA)T/O =
Netsales
Ave.TA
Oper.inc.(EBIT)
Netsales
Pretaxinc.(EBT)
Netsales
Netincome
=
Netsales
ReturnonInvestment
EBIT
Operatingreturnon
=
assets
Ave.TA
Returnonassets
(ROA)
Returnontotal
capital(ROC)
Netincome
Ave.TA
EBIT
Debt+S/E
Returnoncommon
=
equity(ROE)
NIpfd.div.
Avecommoneq.
SOLVENCYRATIOS
DebtRatios(interestbearingdebt)
Debttototalassets
Debt
=
ratio
TA
Debttototalcapital
=
ratio
Debt
Debt+S/E
Debttoequityratio =
Debt
S/E
Financialleverage
Ave.TA
=
ratio
AveS/E
CoverageRatios
EBIT
Interestcoverage
=
ratios
interest
Fixedcharge
coverage
VALUATIONRATIOS
Price/earnings
Price/share
EPS
Price/cashflow
Price/share
CF/share
Price/sales
Price/share
Sales/share
Price/bookvalue
Price/share
BV/share
PERSHAREQUANTITIES
BasicEPS
NIpfd.div.
Wtd.ave.C/SO/S
DilutedEPS
Dilutedearnings
DilutedC/SO/S
Cashflow/share
CFO
AveC/SO/S
EBITDA/share
EBITDA
AveC/SO/S
Dividends/share
Com.div.declared
Wtd.ave.C/SO/S
DIVIDENDRELATEDQUANTITIES
Dividendpayout
ratio
Commondividends
NIpfd.div.
Earningsretention
ratio(ERR)
NIalldividends
NIpfd.div.
Sustainablegrowth
rate
ERRxROE
FREECASHFLOW(FCF)
FCFtothefirm
CFO
+Int.x(1taxrate)
Capitalexp.
=FCFF
FCFtoequity
CFO
Capitalexp.
+debt
=FCFE
EBIT+leasepmts.
Int.+leasepmts.
DUPONTANALYSIS
TRADITIONALDUPONT
Profitmargin
x
EXTENDEDDUPONT
Taxburden
x
NI
x
EBT
ROA
x
Netincome
x
AveTA
Profitmargin
x
Netincome
x
Sales
Taxburden
x
Netincome
x
EBT
AssetT/O
Fin'lLeverage
Interestburden
EBT
EBIT
Fin'lleverage
AveTA
AveS/E
AssetT/O
Sales
AveTA
Interestburden
EBT
EBIT
EBITmargin
EBIT
Sales
ROE
ROE
ROA
ROA
EBTmargin
EBIT
Sales
= ROE
x
x
AssetT/O
Sales
AveTA
Profitmargin
Profitmargin
x
x
Fin'lleverage
AveTA
AveS/E
ROE
ROE
R.G.Quintero&Co.