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  • Common Financial Ratios

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    Tuấn Phạm Ngọc
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    This document outlines common financial ratios used to analyze a company's performance. It categorizes the ratios into five sections: 1) short-term liquidity ratios, 2) long-term solvency ratios, 3) profitability ratios, 4) asset utilization ratios, and 5) market value ratios. Each section lists the key ratios calculated and their formulas to measure aspects such as liquidity, leverage, profit margins, asset turnover, and stock valuation.

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    This document outlines common financial ratios used to analyze a company's performance. It categorizes the ratios into five sections: 1) short-term liquidity ratios, 2) long-term solvency ratios, 3) profitability ratios, 4) asset utilization ratios, and 5) market value ratios. Each section lists the key ratios calculated and their formulas to measure aspects such as liquidity, leverage, profit margins, asset turnover, and stock valuation.

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    17 просмотров1 страница

    Common Financial Ratios

    Загружено:

    Tuấn Phạm Ngọc
    This document outlines common financial ratios used to analyze a company's performance. It categorizes the ratios into five sections: 1) short-term liquidity ratios, 2) long-term solvency ratios, 3) profitability ratios, 4) asset utilization ratios, and 5) market value ratios. Each section lists the key ratios calculated and their formulas to measure aspects such as liquidity, leverage, profit margins, asset turnover, and stock valuation.

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    © All Rights Reserved
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    из 1

    COMMON FINANCIAL RATIOS

    I. Short-Term, Solvency, or Liquidity, Ratios


    𝐶𝑢𝑟𝑟𝑒𝑛𝑡 𝑎𝑠𝑠𝑒𝑠𝑡𝑠 365 𝑑𝑎𝑦𝑠
    Current ratio = 𝐶𝑢𝑟𝑟𝑒𝑛𝑡 𝑙𝑖𝑎𝑏𝑖𝑙𝑖𝑡𝑒𝑠 Days’ sales in receivable = 𝑟𝑒𝑐𝑒𝑖𝑣𝑎𝑏𝑙𝑒𝑠 𝑡𝑢𝑟𝑛𝑜𝑣𝑒𝑟
    𝐶𝑢𝑟𝑟𝑒𝑛𝑡 𝑎𝑠𝑠𝑒𝑠𝑡𝑠−𝐼𝑛𝑣𝑒𝑛𝑡𝑜𝑟𝑦 𝑆𝑎𝑙𝑒𝑠
    Quick ratio = Total assests turnover = 𝑇𝑜𝑡𝑎𝑙 𝑎𝑠𝑠𝑒𝑠𝑡𝑠
    𝐶𝑢𝑟𝑟𝑒𝑛𝑡 𝑙𝑖𝑎𝑏𝑖𝑙𝑖𝑡𝑒𝑠
    𝐶𝑎𝑠ℎ 𝑇𝑜𝑡𝑎𝑙 𝑎𝑠𝑠𝑒𝑠𝑡𝑠
    Cash ratio = 𝐶𝑢𝑟𝑟𝑒𝑛𝑡 𝑙𝑖𝑎𝑏𝑖𝑙𝑖𝑡𝑒𝑠 Capital intensity = 𝑆𝑎𝑙𝑒𝑠

    II. Long-Term Solvency, or Financial Leverage, Ratios III. Profitability Ratios

    𝑇𝑜𝑡𝑎𝑙 𝑎𝑠𝑠𝑒𝑠𝑡𝑠−𝑇𝑜𝑡𝑎𝑙 𝑒𝑞𝑢𝑖𝑡𝑦 𝑁𝑒𝑡 𝑖𝑛𝑐𝑜𝑚𝑒


    Total debt ratio = 𝑇𝑜𝑡𝑎𝑙 𝑎𝑠𝑠𝑒𝑠𝑡𝑠
    Profit margin = 𝑆𝑎𝑙𝑒𝑠

    𝑇𝑜𝑡𝑎𝑙 𝑑𝑒𝑏𝑡 𝑁𝑒𝑡 𝑖𝑛𝑐𝑜𝑚𝑒


    Debt-equity ratio = Return on assests(ROA) = 𝑇𝑜𝑡𝑎𝑙 𝑆𝑎𝑙𝑒𝑠
    𝑇𝑜𝑡𝑎𝑙 𝑒𝑞𝑢𝑖𝑡𝑦

    𝑇𝑜𝑡𝑎𝑙 𝑎𝑠𝑠𝑒𝑠𝑡𝑠 𝑁𝑒𝑡 𝑖𝑛𝑐𝑜𝑚𝑒


    Equity multiplier = 𝑇𝑜𝑡𝑎𝑙 𝑒𝑞𝑢𝑖𝑡𝑦
    Return on euity (ROE) =
    𝑇𝑜𝑡𝑎𝑙 𝑒𝑞𝑢𝑖𝑡𝑦

    𝐸𝐵𝐼𝑇 𝑁𝑒𝑡 𝑖𝑛𝑐𝑜𝑚𝑒 𝑆𝑎𝑙𝑒𝑠 𝐴𝑠𝑠𝑒𝑠𝑡𝑠


    Times interest earned ratio = ROE = 𝑥 𝑥 x
    𝐼𝑛𝑡𝑒𝑟𝑒𝑠𝑡 𝑆𝑎𝑙𝑒𝑠 𝐴𝑠𝑠𝑒𝑠𝑡𝑠 𝐸𝑞𝑢𝑖𝑡𝑦

    𝐸𝐵𝐼𝑇𝐷𝐴
    Cash coverage ratio = 𝐼𝑛𝑡𝑒𝑟𝑒𝑠𝑡

    IV. Assest Utilization, or Turnover, Ratios V. Market Value Ratios


    𝐶𝑜𝑠𝑡 𝑜𝑓 𝑔𝑜𝑜𝑑𝑠 𝑠𝑜𝑙𝑑 𝑃𝑟𝑖𝑐𝑒 𝑝𝑒𝑟 𝑠ℎ𝑎𝑟𝑒
    Inventory turnover = Price-earnings ratio =
    𝐼𝑛𝑣𝑒𝑛𝑡𝑜𝑟𝑦 𝐸𝑎𝑟𝑛𝑖𝑛𝑔𝑠 𝑝𝑒𝑟 𝑠ℎ𝑎𝑟𝑒
    365 𝑑𝑎𝑦𝑠 𝑀𝑎𝑟𝑘𝑒𝑡 𝑣𝑎𝑙𝑢𝑒 𝑝𝑒𝑟 𝑠ℎ𝑎𝑟𝑒
    Days’ sales in inventory = 𝐼𝑛𝑒𝑛𝑡𝑜𝑟𝑦 𝑡𝑢𝑟𝑛𝑜𝑣𝑒𝑟 Market-to-book ratio = 𝐵𝑜𝑜𝑘 𝑣𝑎𝑙𝑢𝑒 𝑝𝑒𝑟 𝑠ℎ𝑎𝑟𝑒
    𝑆𝑎𝑙𝑒𝑠 𝐸𝑛𝑡𝑒𝑟𝑝𝑟𝑖𝑠𝑒 𝑣𝑎𝑙𝑢𝑒
    Receivables turnover = 𝐴𝑐𝑐𝑜𝑢𝑛𝑡𝑠 𝑟𝑒𝑐𝑒𝑖𝑣𝑎𝑏𝑙𝑒 EV multiple = 𝐸𝐵𝐼𝑇𝐷𝐴

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