公司理财公式

2022-04-30 11:48:13   第一文档网     [ 字体: ] [ 阅读: ] [ 文档下载 ]
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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

Market value added : market value of equity book value of equity Market-to-book ratio: market value of equity / book value of equity ROA: after-tax operating income/ total assets

ROC: after-tax operating income/(long-term debt + equity) ROE: net income / equity

EVA : after-tax operating income cost of capital *capital Operating profit margin : after-tax operating income/sales Asset turnover: sales/total assets at start of the year

Fixed-asset turnover: sales /fixed assets at the start of year Receivables turnover: sales /receivables at start of year

Average collection period (days): receivables at start of year /daily sales Inventory turnover: cost of goods sold /inventory at start of year

Days in inventory: inventories at start of year / daily cost of goods sold Long-term debt ratio : long-term debt /(long-term debt + equity) Long-term debt-equity ratio : long-term debt /equity Total debt ratio: total liabilities/total assets Times interest earned: EBIT/ interest payments

Cash coverage ratio: (EBIT + depreciation)/interest payments Net working capital to assets: net working capital /total assets Current ratio: current assets / current liabilities

Quick ratio: (cash + marketable securities+ receivables)/current liabilities Cash ratio: (cash + marketable securities)/current liabilities Payout ratio: dividends / earnings

Sustainable growth :(1 payout ratio )X ROE EBIT= total revenues costs depreciation

after-tax operating income = net income + tax(1- t)


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