公司理财公式总结(共4页).docx
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1、精选优质文档-倾情为你奉上Assets = Liabilities + Stockholders EquityAssets = (Current + Fixed) AssetsNet Working Capital= Current Assets Current LiabilitiesRevenues - Expenses = IncomeSales or Revenues(-) Cost of goods sold(=) Gross profit毛利(-) Administrative/marketing costs行政管理/营销成本, Depreciation折旧(=) Operating
2、 Profit营业利润(-) Interests, Taxes(=) Net income净收益(-) Dividends to preferred stocks(=) Earning available to common shareholdersCash Flow From Assets (CFFA) = Cash Flow to Creditors + Cash Flow to StockholdersCash Flow From Assets = Operating Cash Flow营运现金流量 Net Capital Spending净资本支出 Changes in NWC净营运资
3、本的变化OCF (I/S)营运现金流= EBIT息税前利润+ depreciation taxes = $547NCS净资本支出( B/S and I/S) = ending net fixed assets beginning net fixed assets + depreciation = $130Changes in NWC (B/S) = ending NWC beginning NWC = $330CFFA = 547 130 330 = $87CF to Creditors (B/S and I/S) = interest paid net new borrowing = $24
4、CF to Stockholders (B/S and I/S) = dividends paid net new equity raised = $63CFFA = 24 + 63 = $87Current Ratio 流动比率= CA / CL 2,256 / 1,995 = 1.13 timesQuick Ratio 速动比率= (CA Inventory) / CL (2,256 301) / 1,995 = .98 timesCash Ratio 现金比率= Cash / CL 696 / 1,995 = .35 timesNWC to Total Assets = NWC / TA
5、 (2,256 1,995) / 5,394 = .05Interval Measure区间测量= CA / average daily operating costs 2,256 / (2,006 + 1,740)/365) = 219.8 daysTotal Debt Ratio资产负债率 = (TA TE) / TA (5,394 2,556) / 5,394 = 52.61%Debt/Equity资本负债率 = TD / TE (5,394 2,556) / 2,556 = 1.11 timesEquity Multiplier权益乘数= TA / TE = 1 + D/E1 + 1.
6、11 = 2.11Long-term debt ratio长期债务率 = LTD / (LTD + TE)843 / (843 + 2,556) = 24.80%Times Interest Earned息保障倍 = EBIT息税前利润 Earnings Before Interest and Tax / Interest 1,138 / 7 = 162.57 timesCash Coverage现金涵盖比率= (EBIT + Depreciation) / Interest(1,138 + 116) / 7 = 179.14 timesInventory Turnover存货周转 = Cos
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