Study Finance 2 Flash Cards

 
Pile Management Card
Finance 2

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Price/earning ratio
the multiple stockholders will pay for each dollar of earnings

times
Earnings per share (EPS)
total amount of net income available to be distributed to each share of stock

$
Return on equity (ROE)
the return generated on the shareholder’s capital invested in the company
total asset turnover
MEASURE OF EFFICIENCY OF OPERATIONS
times
operating profit margin
MEASURE OF EFFECTIVENESS OF OPERATIONS
%
return on assets
the level of operating income generated on the assets of the company
cash conversion cycle
number of days from receipt of inventory until receipt of customer payment
days of payables outstanding
number of days until inventory (payables) are paid (higher # better)
days of sales outstanding
average collection period (in days) (lower # better)
days of sales in inventory
number of days until receivables are collected (lower # better)
total current liabiliites
accounts payable
accruals
________________
Income Statement
Gross Margin, Operating Income, Earnings before Tax, NET INCOME
Balance Sheet
Assets, Equity, Liabilities
End of Period Earnings
Begining of Period Earnings
+ Net Income
- Dividends
_________________________
Total Liabilities & Equity
Total Liabilities
Total Equities
________________
Total Equity
Common Stock
Retained Earnings
_________________
Total Liabilities
Current Liabilities
Long Term Liabilities
________________
Total Assets
Total Current Assets
Net Fixed Assets
____________________
Total Current Assets
Cash
Market Securities
Accounts Receivable
Inventory
______________
Income Statement: Net Profit
Sales Revenue
(COGS)
________
Gross Profit
(OPEX)
_________
Operating Profit
(Interest Expense)
_____________
Profit before Taxes
(Taxes)
_____________
=...
Net Profit
Profit before tax
- Tax expenses
_________________
Profit before Taxes
Operating Profit
- Interest Expense
_________________
Operating Profit
Gross Profit
- OPEX
_____________
Gross Profit
Sales (revenue)
- COGS
_______________
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