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CFA Financial Ratios
TERM | DEFINITION |
---|---|
Inventory Turnover Ratio | COGS / Inventory |
Inventory Conversion Period | Inventory/COGS * 360 |
Total Asset Turnover Ratio | Sales/Total Assets |
Payables Period | Accounts Payable/cogs *360 |
Debt Ratio | Total Liabilities/Total Assets |
Times Interest Earned Ratio | Operating Income/Interest Expense |
ROA | Net Income/Total Assets |
ROE | Net Income/Equity |
Cash Conversion Cycle | Inventory Conversion Period + Average Collection Period - Payables Period |
ROE | Net Income/Sales * Sales/Total asset * Total Assets/ Equity |
inventory turnover period | cogs/inventory |
inventory conversion period | inventory/cogs * 360 |
Total Asset Turnover Ratio | Sales/Total Assets |
Payables Period | Accounts Payable/cogs *360 |
Debt Ratio | Total Liabilities/Total Assets |
Times Interest Earned Ratio | Operating Income/Interest Expense |
ROA | Net Income/Total Assets |
ROE | Net Income/Equity |
Cash Conversion Cycle | Inventory Conversion Period + Average Collection Period - Payables Period |
ROE | Net Income/Sales * Sales/Total asset * Total Assets/ Equity |
Cost of not taking discount | Discount%/extra days if not take discount *360 |
Equity Multiplier | ROA / 1-DR |
Gross Profit Margin | Gross Profit/ Net Sales |
Operating Profit Margin | Operating Profit/ Net Sales |
Net Profit Margin | Net Profit/ Net Sales |