English & USCPA

海外在住サラリーマンのリアルな英語TipsとUSCPAの記録

FAR Performance analysis (指標)

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流動性

1 Wotkinh Capital = CA - CL

2 Current Ratio = CA/CL

3 Acid Test  or Quick ratio = (Cash + Marketable securities + AR) / CL

在庫がここには含まれない!

 

長期返済能力

1. Debt to Equity  =   Total liability / Total owners' equity

2. Times interest accrued = Income beofre intrest and Income tax  / Inteerest expense

 

効率性

AR Turnover =  Net credit sales / Average AR balance 

* (Beg + End) / 2 を使うこともある。

Inventory Turonver = COGS / Average Inventory

 

収益性

ROI = Net Income / Total Asset (Asset = Investment)

ROE = Net Income / Total Equity

Book value per common stock = Book value * CS / Common stock数

PER = Marketing Price per share / E.P.S.