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Alle Oberthemen / Accounting / Financial Statement Analysis

Financial Statement Analysis Exam 1 (14 Karten)

Sag Danke
1
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Return on Net Operating Assets (RNOA)
RNOA = Net operating profit after tax (NOPAT)/Average net operating assets(NOA)

RNOA = NOPM x NOAT
2
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Net Operating Profit Margin (NOPM)
NOPM = NOPAT/Revenues(sales)
3
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Net Operating Asset Turnover (NOAT)
NOAT = Revenues /Average NOA
4
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Return on Equity (ROE)
ROE = Net income/Average stockholders' equity
ROE = Operating return + Nonoperating return
5
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Financial leverage (FLEV)
average NNO/average stockholders' equity
6
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non operating return
ROE – RNOA
7
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Net Nonoperating Obligations(NNO)
nonoperating liabilities - nonoperating assets
8
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current ratio
current assets/current liabilities

>1 = positive working capital
9
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Quick ratio
cash+marketable securities+accounts receivable/current liabilities

ability to meet current liabilities w/o liquidating inventories

everything above your inventories-very liquid assets
10
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Liabilities-to-equity ratio
= total liabilities/stockholders' equity

1.0 = average

high = less solvency
11
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times interest earned
EBIT/interest expense

higher = less risk of default(can cover debt obligations)
12
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Net Operating Profit After Taxes(NOPAT)
NOPBT - Tax on operating profit
13
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Tax on operating profit
Tax expense + (Pretax net nonoperating expense x statutory tax rate)
14
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1
Net operating assets (NOA)
operating assets - operating liabilities
Kartensatzinfo:
Autor: reggie
Oberthema: Accounting
Thema: Financial Statement Analysis
Veröffentlicht: 21.03.2010
 
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