La Formulas de'la Accountiños

current ratio current assets/current liabilities

quick ratio (current assets-inventories)/current liabilities

interest coverage ratio EBIE/financial expenses

capex ratio cash flow from operating activities/cash flow from investing activities

working capital current assets-operating liabilities

DIO (average inventory/CGS)*365

inventory turnover (CGS/average inventory)

DSO (average accounts receivable/sales)*365

DPO (average accounts payable/purchases)*365

cash conversion cycle DSO+DIO-DPO

ROA1 EBIE/total assets

ROA2 profit margin*turnover of assets

profit margin EBIE/revenues

TOA revenues/total assets

ROCE1 EBIE/capital employed

ROCE2 profit margin*TOCE

TOCE revenues/capital employed

ROE1 net profit/equity

ROE2 (1-t)*(ROA+(ROA-COL)*L/E)

effective tax rate tax expense/profit before tax

COL financial expenses/total liabilities

ROE3 (1-t)*(ROCE+(ROCE-COD)*D/E)

COD financial expenses/debt

equity ratio equity/assets

equity growth 1 ROE-DIV/E0+NI/E0

equity growth 2 (new issue=0) ROE*(1-payout ratio)

Klicka