英文财务指标及计算公式汇总

Ratios
Profitability ratios
Profitability ratios measure the firm's use of its assets and con trol of its expen ses to gen erate an acce ptable rate of return.
Gross margin. Gross p rofit margin or Gross Profit Rate
Gross Profit
Net Sales
OR
Net Sales - COGS
Net Sales
Op erat ing margi n, Op erat ing In come Margi n, Op erati ng p rofit margin or Retur n on sales (ROS)
Operating Income
Net Sales
Note: Op erati ng in come is the differe nee betwee n op erati ng reve nues and op erat ing expen ses, but it is also
sometimes used as a synonym for EBIT and op erat ing p rofit. [10] This is true if the firm has no non-op erati ng in come. (Ear nings before in terest and taxes / Sales)
Profit margin, net margin or net p rofit margin
Net Income
Net Sales
Retur n on equity (ROE)
Net Ill co me
Av^erage Shareholders Equity
Retur n on in vestme nt (ROI ratio or Du Pont ratio)
Net Income
Average Owners Equity
Retur n on assets (ROA)
Net Income
lot al Assets
Retur n on assets Du Pon t (ROA Du Pont)
Net Sales
Total Assets
Retur n on Equity Du Pon t (ROE Du Pont) /Net Income Xet Sales I Net Sales Retur n on n et assets
(RONA) Net Income
Fixed Assets + Working Capital
Return on capi tal (ROC)
Net Op erating Profit - Adjusted Taxes
Owners Equity
Risk adjusted return on cap ital (RAROC)
Expected Return
Economic Capital
OR
Expected Rjct urn
Value at. Risk
Retur n on cap ital empio yed (ROCE)
Net Income
Capit al EuiployeJ
Note: this is somewhat similar to (ROI), which calculates Net In come per Owner's Equity
Cash flow return on in vestme nt (CFROI)
Cash Flow
Market Recapitalksaliou
Efficie ncy ratio
Noii-Iiiterest. Income
Net Interest Income + Xon-Intcrcst Income
Net geari ng dette nette foil ds propres
Liquidity ratios
Liquidity ratios measure the availability of cash to pay debt.
A Z Average Assets wrage Assets/ \
Average Equity
Curre nt ratio
Current Assets
Current Liabilities
Acid-test ratio (Quick ratio) [17]
Current Assets - (Inventories + Prepayment侶)
Current Liabilities
Op erati on cash flow ratio
Op erat ion Cash Flow
Total Debts
Activity ratios
Activity ratios measure the effective ness of the firms use of resources.
Average collect ion p eriod
Accounts Receivable
Annual Credit Sales -r 365 Days
Degree of Op erat ing Leverage (DOL)
Percent Change in Net Operating Income
Pcrcciit Change in Salos
DSO Ratio
Accounts Receivable
Total Annual Sales 365 Davs
Average p ayme nt p eriod
Accounts Payable
Annual Credit Purdiases 十365 Davs
Asset tur no ver
Net Sales
lot al Assets
Inven tory tur no ver ratio
COGS
Average Inventory
Receivables Turno ver Ratio
Net Credit Sales
Ax^rage Net Receivables
Inven tory con vers ion ratio
365 Days
Iiiveiitorv Turnover
. 7 —
Inven tory con vers ion p eriod
/Inventorv\ ""口
I ) 365 Davs
\ COGS ) '■
Receivables con vers ion p eriod
/ Receivables\
Net Sa血365 Days
Payables con vers ion p eriod
P urchases
厂,,,365 Days
A
Accounts Pavable /
Cash Con vers ion Cycle
Inven tory Con vers ion Period + Receivables Con versi on Period - Payables Con vers ion Period
Debt ratios (leveragi ng ratios)
Debt ratios measure the firm's ability to repay Ion g-term debt. Debt ratios measure finan cial leverage.
Debt ratio
Total Liabilities
Total Assets
Debt to equity ratio
Long-term Debt + Value of Leases
Average Shareholders Equity
Lon g-term Debt to equity (LT Debt to Equity)
Long-term Debt Tbtal Assets
Times in terest-earned ratio
EBIT
Annual Interest Expense
OR
Net Income
Aiiiiual Interest Expeiise
Debt service coverage ratio
Net Operating Income
Total Debt Service
Market ratios
Market ratios measure in vestor response to owning a company's stock and also the cost of issu ing stock.
Earnings per share (EPS)
Expected Earnings
Number of Shares
Payout ratio
Dividends
Earnings
OR
Dividends
EPS
Divide nd cover (the in verse of Payout Ratio)
Earnings PET Share
DiAridend per Share
P/E ratio
Market Priw per Share
Diluted EPS
Divide nd yield
Dividend
Current Market Price
Cash flow ratio or Price/cash flow ratio
Marfeet Price per Share
Present Value of Ca^^li Flow p吃r Share
Price to book value ratio (P/B or PBV)
Market Pnte per Share Balance Slieet Pne^e per Share
Price/sales ratio
Market Price per Share
Gross Sales
PEG ratio
Pnee p巴r Earnings
Annual EPS Growth
Other Market Ratios
EV/EBITDA
Enter prise Value
EBITDA
EV/Sales
Enter prise Value Net Sales
Cost/ In come ratio
Sector-s pecific ratios
EV/ca pacity
EV/out put。