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    50 Financial Statement Ratios: A. Return On Invested Capital

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    Lesdy May Mendoza
    This document lists and defines 50 financial statement ratios used to analyze companies. It covers ratios in the following categories: return on investment, profitability, asset utilization, liquidity, capital structure and solvency, and financial market ratios. Return on assets, return on equity, profit margins, asset turnover, debt ratios, and price to earnings ratio are some of the key metrics discussed for evaluating a company's performance and financial health.

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    50 Financial Statement Ratios: A. Return On Invested Capital

    Uploaded by

    Lesdy May Mendoza
    46 views4 pages
    This document lists and defines 50 financial statement ratios used to analyze companies. It covers ratios in the following categories: return on investment, profitability, asset utilization, liquidity, capital structure and solvency, and financial market ratios. Return on assets, return on equity, profit margins, asset turnover, debt ratios, and price to earnings ratio are some of the key metrics discussed for evaluating a company's performance and financial health.

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    50 Ratios

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    This document lists and defines 50 financial statement ratios used to analyze companies. It covers ratios in the following categories: return on investment, profitability, asset utilization, liquidity, capital structure and solvency, and financial market ratios. Return on assets, return on equity, profit margins, asset turnover, debt ratios, and price to earnings ratio are some of the key metrics discussed for evaluating a company's performance and financial health.

    Copyright:

    Attribution Non-Commercial (BY-NC)
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    46 views4 pages

    50 Financial Statement Ratios: A. Return On Invested Capital

    Uploaded by

    Lesdy May Mendoza
    This document lists and defines 50 financial statement ratios used to analyze companies. It covers ratios in the following categories: return on investment, profitability, asset utilization, liquidity, capital structure and solvency, and financial market ratios. Return on assets, return on equity, profit margins, asset turnover, debt ratios, and price to earnings ratio are some of the key metrics discussed for evaluating a company's performance and financial health.

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    50

    FINANCIAL STATEMENT RATIOS


    A. Return on Invested Capital

    [!"# !"#$%&!!"#$%$&# !"#!$%! !!!"# !!"#$%"&' !"#$%$&# !"#$%&]

    1. Return on Assets (ROA) =

    !"#$!%# !"!#$ !""#$"


    (!"# !"#$%&!!"#$#""#% !"#"!$%!&)

    2. Return on Common Equity (ROCE) = !"#$!%# !"##"$ !!!"#!!"#$! ! !"#$%&'



    3. Return on Long Term Capitalization =

    [!"# !"#$%&!!"#$ !"#$ !"#$%$&# !"!"#$" !!!"# ! !"#$%"&' !"#$%$&# !"#$%&]


    (!"#$!%# !"#$ !"#$ !"#$!!"#$!%# !"##"$ !!!"#!!"#$! ! !"#$%&')


    (!"# !"#$%&!!"#$#""#% !"#"!$%!&!!"#"!$%! !"#$%&)

    4. Equity Growth Rate =

    !"#$!%# !"##"$ !"#$%&


    5. Sustainable Equity Growth Rate (Growth Rate) = (1 )

    !"#! !"#"$%&$' !"#$

    6. Dividend Payout Rate =

    !"# !"#$%&

    !"#! !"#"$%&$' !"#$

    7. Dividend Per share = !".!" !"##"$ !"#$% !"#$#%&'(&)



    !"# !"#$%&$

    8. Effective Tax Rate = !"#$%$&' !"#$%" !"#$%



    B. Profitability

    1. Gross Profit Margin =

    (!"#$%!!"#$ !" !"#$%)


    !"#$%


    !"#$%$&' !"#$%" !"#$%$&# !"# !"#$%

    2. Operating Profit Margin =

    !"#$%


    3. Pretax Profit Margin =

    !"#$%$&' !"#$%" !"#$%


    !"#$%


    !"# !"#$%&

    4. Net Profit Margin =

    !"#$%


    (!"# !"#$%&'!!"#$#""#% !"#"$%&$')

    5. Earnings Per Share(basic) = !"#$!!"# !"#$!%# !!!"#$ !"#$#%&'(&)


    6. Book Value Per Share =

    (!!!"#$!!"#$! ! ! !"#$%&!!"#$#""#% !"#$%&)


    !".!" !!!"#$ !"#$#%!"#!$


    !"#$% !"#$%$&# !"#$%%&'

    7. Effective Interest Rate = !"#$%&# !"#$%$&# !"#$%&' !"#$%&$#"$''



    !"#$%&'() !"#! !"#$

    8. Operating Cash Flow to Income =

    !"# !"#$%&


    C. Asset Utilization

    !"#$%

    1. Total Asset turnover = !"#$%&# !"#$% !""#$



    !"#$%

    2. Cash Turnover = !"#$%&# !"#! !"# !"#! !"#$%&'()*+



    !"#$%

    3. Accounts Receivable Turnover = !"#$%&# !""#$%&' !"#"$%&'(!



    (!""#$%&' !"#"$%&'(" ! !"#)

    4. Days Sales in Receivable =

    !"#$%


    !"#$%

    5. Sales to Inventory = !"#$%" !"#$"%&'(



    !"#$%

    6. Working Capital Turnover = !"#$%&# !"#$%&' !"#$%"&



    !"#$%

    7. Fixed Asset Turnover = !"#$%&# !"#$% !""#$



    !"#$%

    8. Current Liabilities Turnover = !"#$%&# !"##$%& !"#$"%"&"'(



    D. Liquidity

    !"##$%& !""#$

    1. Current Ratio = !"##$%& !"#$"%"&"'(



    2. Working Capital =

    (!"#!!!"#! !"#$%&'()*+!!"#$%&"'(% !"#$%&'&"(!!""#$%&' !"#"$%&'(")

    3. Acid Test Ratio(Quick) =

    !"##$%& !"#$!"!#!$%


    4. Cash Ratio =

    (!"#!!!"#! !"#$%&'()*+!!"#$%&"'% !"#$%&'&"()


    !"##$%& !"#$"%"&"'(


    5. Collection Period =

    (!"#$%&# !""#$%&' !"#"$%&'(" ! !"#)


    !"#$%


    !"#$ !" !"#$%

    6. Inventory Turnover = !"#$%&# !"#$"%&'(



    (!"#$%&# !"#$"%&'( ! !"#)

    7. Days To Sell Inventory =

    !"#$ !" !"#$%


    !"#$!!"#"

    8. Accounts Payable Turnover = !"#$%&# !""#$%&' !"#"$%& !"#$%&'#



    (!""#$%&' !"#"$%& ! !"#)

    9. Days Purchases in Accounts Payable =

    !"#$!!"#"


    !"#$%&'() !"#! !"#$

    10. Operating Cash Flow to Current Liabilities =

    !"##$%& !"#$"%"&"'(


    11. Operating Cycle = +

    E. Capital Structure and Solvency

    !"#$% !"#$

    1. Total Debt Ratio = !"#$% !""#$



    !"#$% !"!"

    2. Total Debt to Equity Ratio = !!!"#!!"#$! ! ! !"#$%&




    !"#$ !"#$ !"#$"%"&"'(

    3. Long Term Debt to Equity = !!!"#!!"#$! ! ! !"#$%&



    !"#$%$&' !"#$%" !"#$%$&# !"# !"#$%

    4. Times Interest Earned =

    !"#$%$&# !"#$%&$



    !"#$%$&' !"#$%#&%' !" !"#$% !!!"#$%

    5. Earnings to Fixed Charges =

    !"#$% !!!"#$%


    !"#$%& !"#$%&'() !"#! !"#$ !"#$%&%' !" !"#$% !!!"#$%

    6. Cash Flow to Fixed Charges =


    !"#$% !!!"#$%

    !"#$% !""#$

    7. Financial Leverage Ratio = !"##"$ !!!"#!!"#$! ! !"#$%&'



    !"#$

    8. Financial Leverage Index = !!"


    9. Altman Z-Score =
    0.717
    0.998

    !"#$%&' !"#$%"&
    !"#$% !""#$
    !"#$%
    !"#$% !""#$"

    + 0.847

    !"#$%&"' !"#$%$&'
    !"#$% !""#$

    + 3.107


    F. Financial Market

    !"#$%& !"#$% !"# !"##"$ !!!"#

    1. Price to Earnings =

    !"#$%$&' !"# !!!"#


    2. Price to Book =

    !"#$%& !"#$% !"# !"##"$ !!!"#


    !""# !"#$% !!" !!!"#



    !"#$%$&' !"# !!!"#

    3. Earnings Yield = !"#$%& !"#$% !"# !"##"$ !!!"#



    !""#$% !"#! !"#"$"%&$ !"# !"##"$ !!!"#

    4. Dividend Yield =

    !"#$%& !"#$% !"# !"##"$ !!!"#

    !"#! !"#"$%&$' !"#$

    5. Cash flow per share = !".!" !"##"$ !"#$% !"#$#%&'(&)




    !"#$
    !"#$% !""#$"

    + 0.420

    !!!"#!!"#$! ! ! !"#$%&
    !"#$% !"#$"%"&"'(

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