公司理财公式

2022-04-30 11:48:15 第一文档网 [ 字体：小中大 ] [

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【#第一文档网# 导语】以下是®第一文档网的小编为您整理的《公司理财公式》，欢迎阅读！
公司理财,公式

Assets=Liabilities + Shareholders’ equity Revenues – Expenses=Income

Earnings per share=Net income/Total shares outstanding Dividends per share=Total dividends/Total shares outstanding

Cash flow from assets=Cash flow to creditors (bondholders) + Cash flow to stockholders (owners) Cash flow from assets=Operating cash flow- Net capital spending- Change in net working capital Operating cash flow=Earnings before interest and taxes (EBIT) +Depreciation-Taxes Net capital spending=Ending net fixed assets-Beginning net fixed assets +Depreciation Change in net working capital (NWC) =Ending NWC-Beginning NWC Cash flow to creditors=Interest paid-Net new borrowing

Cash flow to stockholders=Dividends paid-Net new equity raised Current ratio=Current assets/Current liabilities

Quick ratio= (Current assets-Inventory)/Current liabilities Cash ratio=Cash/Current liabilities

Net working capital to total assets=Net working capital/Total assets Interval measure=Current assets/Average daily operating costs Total debt ratio= (Total assets-Total equity)/Total assets Debt-equity ratio=Total debt/Total equity Equity multiplier=Total assets/Total equity

Long-term debt ratio=Long-term debt/ (Long-term debt+ Total equity) Times interest earned ratio=EBIT/Interest

Cash coverage ratio= (EBIT+ Depreciation)/Interest Inventory turnover=Cost of goods sold/Inventory Days’ sales in inventory=365 days/Inventory turnover Receivables turnover=Sales/Accounts receivable

Days’ sales in receivables=365 days/Receivables turnover NWC turnover=Sales/NWC

Fixed asset turnover=Sales/Net fixed assets Total asset turnover=Sales/Total assets Profit margin=Net income/Sales

Return on assets (ROA) =Net income/Total assets Return on equity (ROE) =Net income/Total equity PE ratio=Price per share/Earnings per share

Market-to-book ratio=Market value per share/Book value per share ROE= (Net income/Sales)*(Sales/Assets)*(Assets/Equity) ROE=Profit margin*Total asset turnover*Equity multiplier Dividend payout ratio=Cash dividends/Net income Internal growth rate= (ROA*b)/ (1-ROA*b) Sustainable growth rate= (ROE*b)/ (1-ROE*b)

Capital intensity ratio=Total assets/Sales=1/Total asset turnover 若出现任何拼写错误，概不负责。

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