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    Commonsize Analysis - Horizontal Commonsize Analysis - Vertical Dupont Analysis (Roe)

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    Sufiana Tan
    This document defines and explains various financial analysis ratios used to evaluate companies. These include commonsize analysis, which compares financial statement items as a percentage of totals; DuPont analysis, which breaks return on equity into its components; operating and net operating cycle calculations; and liquidity, activity, profitability, valuation, and solvency ratios. Formulas are provided for calculating ratios such as current ratio, quick ratio, cash ratio, debt-to-total assets, debt-to-equity, interest coverage, payout ratio, dividend yield, price-to-earnings, and more.

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    Download as XLSX, PDF, TXT or read online from Scribd

    Commonsize Analysis - Horizontal Commonsize Analysis - Vertical Dupont Analysis (Roe)

    Uploaded by

    Sufiana Tan
    51 views4 pages
    This document defines and explains various financial analysis ratios used to evaluate companies. These include commonsize analysis, which compares financial statement items as a percentage of totals; DuPont analysis, which breaks return on equity into its components; operating and net operating cycle calculations; and liquidity, activity, profitability, valuation, and solvency ratios. Formulas are provided for calculating ratios such as current ratio, quick ratio, cash ratio, debt-to-total assets, debt-to-equity, interest coverage, payout ratio, dividend yield, price-to-earnings, and more.

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    RUMUS.xlsx

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    This document defines and explains various financial analysis ratios used to evaluate companies. These include commonsize analysis, which compares financial statement items as a percentage of totals; DuPont analysis, which breaks return on equity into its components; operating and net operating cycle calculations; and liquidity, activity, profitability, valuation, and solvency ratios. Formulas are provided for calculating ratios such as current ratio, quick ratio, cash ratio, debt-to-total assets, debt-to-equity, interest coverage, payout ratio, dividend yield, price-to-earnings, and more.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
    51 views4 pages

    Commonsize Analysis - Horizontal Commonsize Analysis - Vertical Dupont Analysis (Roe)

    Uploaded by

    Sufiana Tan
    This document defines and explains various financial analysis ratios used to evaluate companies. These include commonsize analysis, which compares financial statement items as a percentage of totals; DuPont analysis, which breaks return on equity into its components; operating and net operating cycle calculations; and liquidity, activity, profitability, valuation, and solvency ratios. Formulas are provided for calculating ratios such as current ratio, quick ratio, cash ratio, debt-to-total assets, debt-to-equity, interest coverage, payout ratio, dividend yield, price-to-earnings, and more.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
    of 4

    COMMONSIZE ANALYSIS - HORIZONTAL

    (Current year - Last year)/Last year


    COMMONSIZE ANALYSIS - VERTICAL
    Total assets based ; Revenue based
    DUPONT ANALYSIS (ROE)
    Net Profit Margin x Total Assets Turnover x Financial Leverage
    Net Profit Revenue Average Assets
    x x
    Revenue Average Assets Average Equity
    Tax Effect x Effect on nonoperating items x Operating Profit Margin
    Net Income EBT EBIT
    x x
    EBT EBIT Revenue
    OPERATING CYCLE AND NET OPERATING CYCLE
    Average inventory Number of days of inventory
    Number of days of inventory = x 365
    Cost of Sales Number of days of receivable
    Average trade receivables = Operating Cycle
    Number of days of receivable = x 365
    Revenue
    Average trade payables Operating Cycle -
    Number of days of payable = x 365
    Purchase Number of days of payable
    *net operating cycle negatif : terima uang dari customer dulu baru bayar hutang = Net Operating Cycle
    ACTIVITY RATIOS
    Revenue
    Assets Turnover =
    Average total assets
    Cost of Sales
    Inventory Turnover =
    Average inventory
    Revenue
    Receivable Turnover =
    Average trade receivables
    Purchases* * Purchase = Ending - Beginning + COGS
    Payable Turnover =
    Average trade payables
    Revenue * Working Capital =
    Working Capital Turnover =
    Average Working Capital* Total Current Asset - Total Current Liability
    Revenue
    Fixed Assets Turnover =
    Average net fixed assets
    LIQUIDITY RATIOS SOLVENCY RATIOS
    Current assets
    Current Ratio = Debt-to-total assets =
    Current liabilities
    Cash + s.term invest + receivable
    Quick Ratio = Debt-to-equity =
    Current liabilities
    Cash + short term investment
    Cash Ratio = EBIT Interest Coverage =
    Current liabilities
    VALUATION RATIOS
    Price per share
    Price to earning = Dividend Payout =
    Earning per share
    Price per share
    Price to cashflow = Dividend Yield =
    Cashflow per share
    Price per share
    Price to sales = Earning per Share =
    Sales per share
    Price per share
    Price to book value =
    Book value per share
    Number of days of inventory +
    Number of days of receivable
    = Operating Cycle

    Operating Cycle -
    Number of days of payable
    = Net Operating Cycle

    ng + COGS

    Current Liability

    Total debt
    Total assets
    Total debt
    Total equity
    EBIT
    Interest payments

    Dividend per share


    Earning per share
    Dividend per share
    Price per share
    Earning available for cs
    Weighted av. no. of cs

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