英文财务指标及计算公式汇总

1、RatiosProfitability ratiosProfitability ratios measure the firms 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 Margin, Op

2、erat 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 it is also sometimes used as a synonym for EBIT and operating profit. 10 This is true if the firm has no non-operati ng in

3、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 IncomeTot elI

4、 Assetsf Net Sales Total Assets /Return on assets Du Pont (ROA Du Pont)(Net IncomeNet SalesRetur n on Equity Du Pon t (ROE Du Pont)Wt I nconieNet SalesNet SalesAverage Assets Aerage Assets/ Average EquityRetur n on n et assets (RONA)Not IncotnoAssets + Working CapitalRetur n on capital (ROC)Net Oper

5、ating Profit - Adjusted TaxesOwners EquityRisk adjusted return on capital (RAROC)Expoctod ReturnEconomic CapitalORExpected ReturnValue at RiskRetur n on capital employed (ROCE)Net IncomeCapital EmployedNote: this is somewhat similar to (ROI), which calculates Net In come per Owners EquityCash flow r

6、eturn on investment (CFROI)CobIi FloavMarket RecapitalibationEfficie ncy ratioNoii-Inttreat IncomeXet. Interest Income + Non-Interest hicoineNet geari ng dett e nette fonds prapresLiquidity ratiosLiquidity ratios measure the availability of cash to pay debt.Curre nt ratioCurrent. AssetsCurrent Liabi

7、litiesAcid-test ratio (Quick ratio) 17Current Assets- (Inventories + Prepavmeiits)Current. LiabilitiesOperation cash flow ratioOperation Cash FlowTotal DebtsActivity ratiosActivity ratios measure the effective ness of the firms use of resources.Average collect ion periodAccounts R-eceivablcAnnual Cr

8、edit Sales H- 365 DaysDegree of Operat ing Leverage (DOL)Porcont Change in Net Operating IncomePercent Change in SalosDSO RatioAc*aunts ReceivableTot Annual Safes -4- 365 Davstur IAverage payme nt periodAccounts Payabl-eAlinuftl Credit Purchases 子 365 Davsifar IAsset tur no verNet SalesTotal AssetsI

9、nven tory tur no ver ratioCOGSAverage InventoryReceivables Turno ver RatioXet Credit SalesAverage Net ReceirablcsInven tory con vers ion ratio365 DaysI mentor v TurnoverInven tory con vers ion period365 DaysCOGS/Invent on*Receivables con vers ion periodReceive b lesNet Sales365 DmrsVPayables con ver

10、s ion periodPurchasesccoinits Pavable365 DavsCash 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 firms ability to repay Ion g-term debt. Debt ratios measure finan cial leverage.D

11、ebt ratioTotal LiabililiyyTottil AssetsDebt to equity ratioLong-term Debt 十 Value of LeasesAverage Shareholders EquityLon g-term Debt to equity (LT Debt to Equity)Long-term DebtTotal AssetsTimes in terest-earned ratioEBITAnnual Interest ExpenseORNet- IncomeAnnual Interest- E?cpenseDebt service cover

12、age ratioNet Operating IncomeTotal Debt ServiceMarket ratiosMarket ratios measure in vestor resp onse to owning a compa nys stock and also the cost of issu ing stock.Earnings per share (EPS)Expected EarniiigyNumbet of SharesPayout ratioDividendsEarningsORDividendsEPSDivide nd cover (the in verse of

13、Payout Ratio)Earnings per ShareDividend per ShareP/E ratioMarlft.4 Price per ShareDiluted EPSDivide nd yieldDividendCurrentt PriceCash flow ratio or Price/cash flow ratioMarket Price per SharePresent Azalue of Cash Flow per SharePrice to book value ratio (P/B or PBV)Market Price per ShareBalance Sheet Price per SharrPrice/sales ratioMarket Pri.cc p