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Related Flashcards
Related Topics
Cards In This Set
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Working Capital
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WC=CA-CL Current Assets-Current Liabilities
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Current Ratio
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CR=CA/CL Current Assets/Current Liabilities
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Quick Asset Ratio
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QAR=(CA-Inv)/CL (Current Assets-Inventory)/Current Liabilities
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Cost of Goods Sold
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COGS=(bI+P+R)/eI (Beginning Inv+Purchases+Returns)/Ending Inv
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Owner's Equity/Net Worth
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NW=TA-TL Total Assets-Total Liabilities
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Tangible Net Worth
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TNW=TA-TL-IA Total Assets-Total Liabilities-Intangible Assets
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Gross Margin
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GM=(Revenue-COGS)/Revenue
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EBITDA
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Earnings Before Interest, Tax, Depreciation/Amortization (operating income on balance sheet)
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EBIT
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EBIT=Revenue-Operating Expenses+Non-operating Income
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Pre-Tax Earnings/Earnings Before Tax
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EBT=EBIT-Interest
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After-Tax Earnings
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ATE=EBT-Tax
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Earnings Per Share
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EPS=(Net Income-Dividends for Preferred Stock)/Average Outstanding Shares
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Book Value Per Share
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BVPS=(Total Shareholder Equity-Total Preferred Equity)/Total Outstanding Shares
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Price/Earnings Ratio
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P/E=Market Value Per Share/Earnings Per Share
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Fundamental Accounting Equation
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Assets=Equity + Liability
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