公司理财公式

整理文档很辛苦,赏杯茶钱您下走!

免费阅读已结束,点击下载阅读编辑剩下 ...

阅读已结束,您可以下载文档离线阅读编辑

资源描述

Assets=Liabilities+Shareholders’equityRevenues–Expenses=IncomeEarningspershare=Netincome/TotalsharesoutstandingDividendspershare=Totaldividends/TotalsharesoutstandingCashflowfromassets=Cashflowtocreditors(bondholders)+Cashflowtostockholders(owners)Cashflowfromassets=Operatingcashflow-Netcapitalspending-ChangeinnetworkingcapitalOperatingcashflow=Earningsbeforeinterestandtaxes(EBIT)+Depreciation-TaxesNetcapitalspending=Endingnetfixedassets-Beginningnetfixedassets+DepreciationChangeinnetworkingcapital(NWC)=EndingNWC-BeginningNWCCashflowtocreditors=Interestpaid-NetnewborrowingCashflowtostockholders=Dividendspaid-NetnewequityraisedCurrentratio=Currentassets/CurrentliabilitiesQuickratio=(Currentassets-Inventory)/CurrentliabilitiesCashratio=Cash/CurrentliabilitiesNetworkingcapitaltototalassets=Networkingcapital/TotalassetsIntervalmeasure=Currentassets/AveragedailyoperatingcostsTotaldebtratio=(Totalassets-Totalequity)/TotalassetsDebt-equityratio=Totaldebt/TotalequityEquitymultiplier=Totalassets/TotalequityLong-termdebtratio=Long-termdebt/(Long-termdebt+Totalequity)Timesinterestearnedratio=EBIT/InterestCashcoverageratio=(EBIT+Depreciation)/InterestInventoryturnover=Costofgoodssold/InventoryDays’salesininventory=365days/InventoryturnoverReceivablesturnover=Sales/AccountsreceivableDays’salesinreceivables=365days/ReceivablesturnoverNWCturnover=Sales/NWCFixedassetturnover=Sales/NetfixedassetsTotalassetturnover=Sales/TotalassetsProfitmargin=Netincome/SalesReturnonassets(ROA)=Netincome/TotalassetsReturnonequity(ROE)=Netincome/TotalequityPEratio=Pricepershare/EarningspershareMarket-to-bookratio=Marketvaluepershare/BookvaluepershareROE=(Netincome/Sales)*(Sales/Assets)*(Assets/Equity)ROE=Profitmargin*Totalassetturnover*EquitymultiplierDividendpayoutratio=Cashdividends/NetincomeInternalgrowthrate=(ROA*b)/(1-ROA*b)Sustainablegrowthrate=(ROE*b)/(1-ROE*b)Capitalintensityratio=Totalassets/Sales=1/Totalassetturnover若出现任何拼写错误,概不负责。

1 / 1
下载文档,编辑使用

©2015-2020 m.777doc.com 三七文档.

备案号:鲁ICP备2024069028号-1 客服联系 QQ:2149211541

×
保存成功