Cinque Terre

Learning Ratio Analysis

Praxis: Contents Overview

Subject
Profit
     Introduction to basic profit measures
     Cash profit
     Profit measures for inter-firm comparison
Profitability
     Margins
         Gross profit margin
         Operating profit margin
         Net profit margin
     Returns
         Return on total assets
         Return on capital employed
         Return on net worth
         Return (cash) on net worth
Liquidity
     Current ratio
     Acid test ratio / Quick ratio
     Cash to current liabilities / Cash ratio
     Cash to average cost of sales
Solvency
     Total outside liabilities to tangible net worth
     Total term liabilities to tangible net worth
     Debt to equity ratio
     Fixed charges coverage ratio
     Interest cover
     Interest incidence
Turnover Rates
     Raw material turnover
     WIP turnover
     Finished goods turnover
     Debtors turnover
     Creditors turnover
Working Capital Cycle
     Raw material cycle
     WIP cycle
     Finished goods cycle
     Debtors days
     Gross working capital cycle
     Creditors days
     Net working capital cycle
Asset utilisation ratios
     Total assets utilisation ratio
     Employees utilisation ratio
     Gross fixed assets utilisation ratio
     Net fixed assets utilisation ratio
Distribution of costs
Equity Valuation
     Book value per share
     Price to book value
     Earning per share
     Cash earning per share
     Price to earnings ratio
     Market capitalisation
     Enterprise value
     Enterprise value to PBDITA
     Enterprise value to operating profit
     Dividend yield
     Dividend payout
     Dividend cover
     Dividend to net worth (%)

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