英文财务指标及计算公式汇总

1、RatiosProfitability ratiosProfitability ratios measure the firm's use of its assets and con trol of its expe nses to gen erate an acceptable rate of return.Gross margin. Gross profit margin or Gross Profit RateGross ProfitNet SalesORS 吐 s - GOGSNet. SalesOperat ing margin, Operat ing In come Mar

2、gin, Operat ing profit margin or Retur n on sales (ROS)Operating IncomeNet SalesNote: Operati ng in come is the differe nee betwee n operati ng reve nues and operat ing expe nses, but itis also sometimes used as a synonym for EBIT and operating profit. 10 This is true if the firm has no non-operati

3、ng in come. (Ear nings before in terest and taxes / Sales)Profit margin, net margin or net profit marginNtit IncomeNet SalesReturn on equity (ROE)Net IncomeAverage SharcholdeTS EquityRetur n on in vestme nt (ROI ratio or Du Pont ratio)Net IncomeAverage Owmeis EquityRetur n on assets (ROA)Net IncomeT

4、ot EL I AssetsReturn on assets Du Pont (ROA Du Pont)(Net Incomef Net Sales Total Assets /Net Sales叮叮小文库Retur n on Equity Du Pon t (ROE Du Pont)(Xet Income / Net Sales A ( Average AssetsNet Sales / Average AssetsJ Average Equity JRetur n on n et assets (RONA)Not IncomeFixed Assets + Working CapitaiRe

5、turn on capital (ROC)N?t Operating Profit 一 Adjusted TaesOwners EquityRisk adjusted return on capital (RAROC)Expoctod ReturnEconomic CapitalORExpccted Ret urnValue at RiskRetur n on capital employed (ROCE)Net IncomeCapital EmployedNote: this is somewhat similar to (ROI), which calculates Net In come

6、 per Owner's EquityCash flow return on in vestme nt (CFROI)COBII FlowMarket RecapitalisationEfficie ncy ratioXon-Int treat IncomeNet Interest Income + Non-Interest. IncomeNet geari ngdette nettefonds propres2叮叮小文库Liquidity ratiosLiquidity ratios measure the availability of cash to pay debt.Curre

7、 nt ratioCurrent. AssetsCurrent LiabilitiesAcid-test ratio (Quick ratio)17Current Assets- (Inventories + Pre payments)1Current. LiabilitiesOperation cash flow ratioOperation Cash FlowTotal DebtsActivity ratiosActivity ratios measure the effective ness of the firms use of resources.Average collect io

8、n periodAccounts R-eceivablcAnnual Credit Sales H- 365 DaysDegree of Operat ing Leverage (DOL)Percent Change in Net Operating Income|Percent Change in SalosDSO RatioAcrounts RcccivabteTotal Annual Sales -4- 365 DaysAverage payme nt periodAccounts Payabl-eAnnual Credit Purchases子 365 Davs2 IAsset tur

9、 no verNet SalesTot al Assets-3叮叮小文库Inven tory tur no ver ratioCOGSAverage InventoryReceivables Turno ver RatioXet Credit SalesAverage Net ReceivablesInven tory con vers ion ratio365 DaysInrntorv TumoveTdrInven tory con vers ion period( 驛) _Receivables con vers ion period/Receivables _het Sales365 D

10、aySPayables con vers ion period Purges 65DavsAccounts Payable/Cash Con vers ion CycleInven tory Con vers ion Period + Receivables Con versi on Period - Payables Con vers ion PeriodDebt ratios (leveragi ng ratios)Debt ratios measure the firm's ability to repay Ion g-term debt. Debt ratios measure

11、 finan cial leverage.Debt ratio4叮叮小文库Total LiabilitiesTotal AssetsDebt to equity ratio5叮叮小文库Long-term Debt 十 Value of LeasesAverage Shareholders EquityLong-term Debt to equity (LT Debt to Equity)Long-term DebtTotal AssetsTimes in terest-earned ratio_ EBIT _Annual Interest ExpenseORNet- IncomeAnnual

12、Interest ExpenseDebt service coverage ratioNet Operating IncomeTotal Debt ServiceMarket ratiosMarket ratios measure in vestor resp onse to owning a compa ny's stock and also the cost of issu ing stock.Expected Earnings Numb of SharesEarnings per share (EPS)ETPayout ratioDividpnckiEarningsORDivid

13、e ndEPSDivide nd cover (the in verse of Payout Ratio)Earnings per ShareDividend per Share6叮叮小文库P/E ratioMarket Price per ShareDiluted EPSDivide nd yieldDividendCurrent Market. PriceCash flow ratio or Price/cash flow ratioMarket Price per SharePresent Value of Cash Flow per ShaiePrice to book value ratio (P/B or PBV)Market Price per ShareBalance Sheet Price per SharePrice/sales ratioMarket Price per ShareGr