英文財務(wù)指標及計算公式匯總

1 Ratios Profitability ratios Profitability ratios measure the firm s use of its assets and control of its expenses to generate an acceptable rate of return Gross margin Gross profit margin or Gross Profit Rate OR Operating margin Operating Income Margin Operating profit margin or Return on sales ROS Note Operating income is the difference between operating revenues and operating expenses but it is also sometimes used as a synonym for EBIT and operating profit 10 This is true if the firm has no non operating income Earnings before interest and taxes Sales Profit margin net margin or net profit margin Return on equity ROE Return on investment ROI ratio or Du Pont ratio Return on assets ROA Return on assets Du Pont ROA Du Pont 2 Return on Equity Du Pont ROE Du Pont Return on net assets RONA Return on capital ROC Risk adjusted return on capital RAROC OR Return on capital employed ROCE Note this is somewhat similar to ROI which calculates Net Income per Owner s Equity Cash flow return on investment CFROI Efficiency ratio Net gearing 3 Liquidity ratios Liquidity ratios measure the availability of cash to pay debt Current ratio Acid test ratio Quick ratio 17 Operation cash flow ratio Activity ratios Activity ratios measure the effectiveness of the firms use of resources Average collection period Degree of Operating Leverage DOL DSO Ratio Average payment period 4 Asset turnover Inventory turnover ratio Receivables Turnover Ratio Inventory conversion ratio Inventory conversion period Receivables conversion period Payables conversion period Cash Conversion Cycle Inventory Conversion Period Receivables Conversion Period Payables Conversion Period Debt ratios leveraging ratios Debt ratios measure the firm s ability to repay long term debt Debt ratios measure financial leverage Debt ratio 5 Debt to equity ratio Long term Debt to equity LT Debt to Equity Times interest earned ratio OR Debt service coverage ratio Market ratios Market ratios measure investor response to owning a company s stock and also the cost of issuing stock Earnings per share EPS Payout ratio OR Dividend cover the inverse of Payout Ratio 6 P E ratio Dividend yield Cash flow ratio or Price cash flow ratio Price to book value ratio P B or PBV Price sales ratio PEG ratio Other Market Ratios EV EBITDA EV Sales 7 Cost Income ratio Sector specific ratios EV capacity EV output