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Financial Ratios [CFA Level 1]

Financial Ratios [CFA Level 1]

Last update 

A flashcard review of "Financial ratios" listed in CFA 1 financial reporting and analysis (Section: Financial Analysis Technique)

Items (44)

  • RR

    Retained Earnings / NEt Income Available to Common

  • Cash Ratio

    (Cash + Mrktable Secu) / Current Liability

  • Cash Conversion Cycle

    (Day Sale Outstanding ) + (Days of Inventory on Hand) - (# Days of Payables)

  • Interest Burden

    EBT / EBIT

  • Gross Profit Margin

    Gross Income / Revenue

  • ROTC

    EBIT / Avg Total Capital

  • Recievable Turnover

    Annual Sale / Avg Acc-Recievables

  • Total Asset Turnover

    Revenue / Avg Total Asset

  • Payable Turnover

    Purchases / Avg Payables

  • Curr-Quick-Cash Ratio

    something / Current Liablilities

  • Fixed Charge Coverage

    (EBIT + Lease pmt) / (Interest pmt + lease pmt)

  • Net Profit Margin (Dupont)

    [Tax Burden] [ Interest Burden] [EBIT Margin]

  • (Net) Profit Margin

    Net Income / Revenue

  • Return on "Y" Ratio

    something / Avg total Y

  • Coefficient of Variation of "Y"

    Standard Deviation of "Y" / Mean "Y" (Y = {Sale, Op I/C, Net I/C})

  • ROE (5-way Dupont)

    [Tax Burden] [ Interest Burden] [EBIT Margin] [Asset Turnover] [ Financial Leverage]

  • ROE (2-way Dupont)

    [Net Profit Margin] [EQT Turnover]

  • Debt to "Y" Rataio

    total Debt / total Y

  • EQT Turnover (Dupont)

    [Asset Turnover] [ Financial Leverage Ratio]

  • ROA (alternative)

    Net Income + interest

  • Inventory Turnover

    COGS / Avg Inventory

  • Interest Coverage

    EBIT / Interest Payment

  • "X" Turnover Ratio

    "X related variable" / Avg X

  • Quick Ratio

    (Cash + Mrktable Secu + Acc-R) / Current Liability

  • Financial Leverage

    Avg Total Assets / Avg Total Debt

  • Debt to Capital

    Total Debt / (Total Debt + Total Shareholder's EQT)

  • Ending Inventory

    Beginning Inventory + Purchases - COGS

  • Debt to Asset

    Total Debt / Total Assets

  • Current Ratio

    Current Asset / Current Liability

  • RR (Alternative)

    1 - Dividend Payout Ratio

  • Operating Profit Margin

    EBIT (op income) / Revenue

  • Fixed Asset Turnover

    Revenue / Avg Fixed Asset

  • ROA

    Net Income / Avg Total Assets

  • ROCE

    (Net Income - Preferred Dividends) / Avg Common EQT

  • Sustainable Growth Rate (g)

    ROE x Retention Rate (RR)

  • Working Capital Turnover

    Revenue / Avg Working Capital

  • "X" Margin Ratio

    "X" / revenue

  • Tax Burden

    (Net Income / EBT) or (1 - tax rate)

  • ROE

    Net Income / Avg Total EQT

  • Pretax Margin

    EBT / Revenue

  • Defensive Interval

    (Cash + Mrktable Secu + Recievable) / Avg Daily Expenditures

  • Debt to EQT

    Total Debt / Total Shareholder's EQT

  • ROE (3-way Dupont)

    [Net Profit Margin] [Asset Turnover] [Financial Leverage Ratio]

  • Total Capital

    S&L Debt + Shareholder's EQT