Financial Accounting / Ratios & Analysis
FHNW Olten (International Management)
FHNW Olten (International Management)
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Cartes-fiches
Current Ratio
Current Assets / Current Liabilities
Acid-Test (Quick Ratio)
Cash + Short-term Investments + Accounts Receivable
/
Curren Liabilities
Accounts Receivable Turnover
*Net Credit Sales / Average *Net Accounts Reveivable
*Net Credit Sales =
Sales Revenue - LESS - Allowances, Returns, Discounts
*Net Accounts Receivable =
Acc. Receivable - LESS - Allowance for Doubtful Acc.
Inventory Turnover
Costs of Goods Sold / Average Inventory
Days in Inventory
365 / Inventory Turnover
Profit Margin
*Net Income / *Net Sales
*Net Income =
Income from operations
- LESS / ADD +
other expense / income
*Net Sales =
Sales Revenues - LESS - Returns, Allowances, Disc.
Asset Turnover
Net Sales / Average Total Assets
Return on Assets
Net Income / Average Total Assets
Return on Ordinary Shareholder's Equity
1. Net Income - LESS - Preference Dividends
devided by Average Ordinary Shareholder's Equity
Earnings per Share
1. Net Income - LESS - Preference Dividends
devided by
"Weighted-Average Ordinary Shares Outstanding"
Price-Earnings Ratio
Market Price per Share / Earnings per Share
Payout Ratio
Cash Dividends Paid on Ordinary Shares / Net Income
