Term
Income Statement
Gross Profit = |
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Definition
Income Statement
Sales - Cost of Goods Sold |
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Term
Income Statement
Gross Profit Margin = |
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Definition
Income Statement
Gross Profit x 100%
Revenue |
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Term
Income Statement
EBITDA = |
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Definition
Income Statement
Net Income + Interest +
Income Tax + Depreciation
+ Ammortization |
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Term
Income Statement
EBITDA Percentage of Sales = |
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Definition
Income Statement
EBITDA x 100%
Sales Revenue |
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Term
Income Statement
Interest Coverage Ratio = |
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Definition
Income Statement
EBITDA
Interest Expense |
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Term
Income Statement
Net Profit Margin = |
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Definition
Income Statement
Net Income x 100%
Sales Revenue |
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Term
Balance Sheet
Return on Equity =
(ROE) |
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Definition
Balance Sheet
Net Income x 100%
Average Shareholders Equity |
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Term
Balance Sheet
Return on Assets =
(ROA) |
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Definition
Balance Sheet
Net Income x 100%
Average Total Assets |
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Term
Balance Sheet
Asset Turnover = |
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Definition
Balance Sheet
Sales Revenue
Average Total Assets |
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Term
1Cash Flow
Current Ratio = |
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Definition
Cash Flow
Current Assets
Current Liabilities |
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Term
Cash Flow
Quick Ratio =
(Acid Test)
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Definition
Cash Flow
Current Assets - Inventory
Current Liabilities
OR
Cash+Short term Investments
+ Accts. Receivable
Current Liabilities
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Term
Cash Flow
Debt to
Equity Ratio = |
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Definition
Cash Flow
Total Liabilities (debt)
Total Shareholder's Equity |
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Term
Accts. Receivable Ratio
Days-Sales-Outstanding =
(DSO) |
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Definition
Accts. Receivable Ratio
AVG. Accts. Receivable x 365
Credit Sales |
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Term
Accts. Receivable Ratio
Accts. Receivable Turnover =
(ART)
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Definition
Accts. Receivable Ratio
Net Credit Sales
Avg. Accts. Receivable
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Term
Inventory Ratios
Inventory Days on Hand = |
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Definition
Inventory Ratios
Average Inventory x 365
Cost of Goods Sold |
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Term
Inventory Ratios
Inventory Turnover = |
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Definition
Inventory Ratios
Cost of Goods Sold
Average Inventory |
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Term
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Definition
Sales - Cost of Goods
- Operating Expenses |
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