Please enable JavaScript.
Coggle requires JavaScript to display documents.
financial statement analysis R24 - Coggle Diagram
financial statement analysis R24
common size analysis
把常见的财务报表变成%形式展示
I/S
item / total revenue
B/S
item / total asset
C/F
inflow
item / total cash inflow
outflow
item / total cash outflow
profitability ratio
gross profit margin
gross profits / net revenue
return on assets (ROA)
[NI + int (1-t)] / average total assets
return on equity (ROE)
NI / average total equity
衡量公司的盈利能力
operating profit margin
pretax margin
net profit margin
activity ratio
公司周转率的指标
fixed asset turnover
total asset turnover
NV / average total assets
working capital turnover
inventory
inventory turnover
COGS / average inventory
average inventory processing period
A/R
receivables turnover
NV / average A/R
average receivables collection period
A/P
payables turnover
purchase / average A/P
average payment period
operating cycle = collection period + inventory period
cash conversion cycle
liquidity ratio
公司偿还短期债务的能力
current ratio
current assets / current liability
quick ratio
(cash+marketable securities+receivable) / current liabilities
(current assets - inventories) / current liabilities
cash ratio
(cash + marketable secruities) / current liabilities
defensive interval
(cash+marketable securities+receivables) / average daily expenditures
solvency ratio
偿还长期债务的能力
debt to equity ratio
D/E
financial leverage
A/E
interest coverage ratio/ time interest earned
EBIT / total interest
debt to capital
debt to assets
debt to EBITDA ratio
fixed charge coverage
Du-point analysis
ROE formula