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ID:21018607
大小:142.50 KB
页数:7页
时间:2018-10-18
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1、RatiosProfitabilityratiosProfitabilityratiosmeasurethefirm'suseofitsassetsandcontrolofitsexpensestogenerateanacceptablerateofreturn.Grossmargin,GrossprofitmarginorGrossProfitRateOROperatingmargin,OperatingIncomeMargin,OperatingprofitmarginorReturnonsales(ROS
2、)Note:Operatingincomeisthedifferencebetweenoperatingrevenuesandoperatingexpenses,butitisalsosometimesusedasasynonymforEBITandoperatingprofit.[10]Thisistrueifthefirmhasnonon-operatingincome.(Earningsbeforeinterestandtaxes/Sales)Profitmargin,netmarginornetprof
3、itmarginReturnonequity(ROE)Returnoninvestment(ROIratioorDuPontratio)Returnonassets(ROA)ReturnonassetsDuPont(ROADuPont)7ReturnonEquityDuPont(ROEDuPont)Returnonnetassets(RONA)Returnoncapital(ROC)Riskadjustedreturnoncapital(RAROC)ORReturnoncapitalemployed(ROCE)
4、Note:thisissomewhatsimilarto(ROI),whichcalculatesNetIncomeperOwner'sEquityCashflowreturnoninvestment(CFROI)EfficiencyratioNetgearing7LiquidityratiosLiquidityratiosmeasuretheavailabilityofcashtopaydebt.CurrentratioAcid-testratio(Quickratio)[17]Operationcashfl
5、owratioActivityratiosActivityratiosmeasuretheeffectivenessofthefirmsuseofresources.AveragecollectionperiodDegreeofOperatingLeverage(DOL)DSORatioAveragepaymentperiod7AssetturnoverInventoryturnoverratioReceivablesTurnoverRatioInventoryconversionratioInventoryc
6、onversionperiodReceivablesconversionperiodPayablesconversionperiodCashConversionCycleInventoryConversionPeriod+ReceivablesConversionPeriod-PayablesConversionPeriodDebtratios(leveragingratios)Debtratiosmeasurethefirm'sabilitytorepaylong-termdebt.Debtratiosmea
7、surefinancialleverage.Debtratio7DebttoequityratioLong-termDebttoequity(LTDebttoEquity)Timesinterest-earnedratioORDebtservicecoverageratioMarketratiosMarketratiosmeasureinvestorresponsetoowningacompany'sstockandalsothecostofissuingstock.Earningspershare(EPS)P
8、ayoutratioORDividendcover(theinverseofPayoutRatio)7P/EratioDividendyieldCashflowratioorPrice/cashflowratioPricetobookvalueratio(P/BorPBV)Price/salesratioPEGratioOtherMarketRatiosEV/EBITDAEV/Sale
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