This document provides an overview of key financial performance metrics such as return on equity (ROE), return on assets (ROA), profit margin, asset turnover, and financial leverage. It discusses how these metrics can be used to evaluate and compare the financial performance of different companies. Tables of example data on multiple companies are presented to illustrate the concepts.
Examples of Key Financial Ratios: List of Financial Ratios, Interpretation, C...The-KPI-Examples-Review
In this report we define the key financial ratios based on web search data in 2015. For some of the key financial ratios were defined their formulas and calculation examples. In all our calculations we used the official financial statements of Siemens AG for the fiscal years ended september 30, 2014 and 2013, namely the consolidated statements of income (D.1), financial position (D.3) and others.
Financial ratios are indispensable to form a clear financial insight in the position of a company. They show the financial health and the potential of the company.
financial statement analysis
,
competencies for ratio analysis
,
function and purposes of ratio analysis
,
classes of ratios
,
liquidity ratios
,
activity ratios / asset management ratios
,
profitability ratios
,
debt or leverage ratios/solvency ratios
,
debt ratio
,
times interest earned ratio
,
market ratios
,
return on common equity (roe)
,
fixed-payment coverage ratio
,
gross profit margin
,
earnings per share (eps)
,
price/earnings (p/e) ratio
,
operating profit margin
,
market/book (m/b) ratio
,
return on total assets (roa)
,
net profit margin
https://play.google.com/store/apps/details?id=com.mobincube.dw_swot_ppt_finance
20 most important financial ratios with financial ratio formulas and ratio interpretation.
Analysis Based on the above factual data collected and compliedMargaritoWhitt221
Analysis
Based on the above factual data collected and complied, we now proceed to analysis the financial position of Caterpillar Inc. with respect to its competitors and the industry. The analysis is based on various parameters calculated above and measured based on yardsticks such as Liquidity, Activity, Leverage, Profitability, Market Value and Market-to-book ratio.
Liquidity
The first and foremost parameter to study liquidity is Net working capital. It can be observed that the net working capital has dropped by USD 2.87b when compared to 2014. The operating cash flows have dropped by USD 4.51b. This, prima facie appears to be alarming. However, on a careful evaluation of the other factors and the competitors, the following can be observedFinancial Analysis 11 | P a g e The main competitor as well has witnessed a drop of USD 3.08b in their net working capital numbers. Current ratio is stable and has not fluctuated. (from 1.39 to 1.31) The revenues have dipped by 85% (from USD 55b to USD 47b) It may be noted from the above that the current ratio is stable. It can therefore be concluded that there has not be any inefficiency as far as working capital management is concerned. However, there is an indication that there has been a slump in the industry as a whole in which the company is operating i.e. Manufacture of earth moving and other heavy equipment’s. The revenues have dipped by 15% where the competitor’s revenues have dipped by 20%. One of the broad causes for this can be attributed to an overall fall in the commodity and metal prices worldwide. The competitor has however, maintained very good liquidity position at 2.05 and is one of the best in the industry which is averaging at 1.7. On the whole, the working capital and liquidity levels are not the best in the industry. However, considering the capital intensive nature of business and heavy reliance on metal coupled with a slump in the metal industry, it can be concluded that the company has well managed and maintained its working capital and liquidity position.
Activity
In order to evaluate the Activity and Efficiency of operation, we have computed the Inventory and Receivable number of days. Inventory days have only marginally increased from 112 days to 116 days and receivable days from 123 to 139 days. On a careful analysis of these two parameters, it can be observed that in-spite of the pressure on the revenues, the Inventory days and receivable days have not drastically fluctuated. This is an indicator that the management has been quite sensitive to the developments in the industry and had taken adequate precautions regularly in order to keep the working capital under control. It can also be seen that the competitor could not control the receivable days and have increased by 82 days. With a dip in revenue, there is a high likelihood that the inventories pile up and customer payments get delayed resulting in higher inventory days and receivable days. However, in case of Cater ...
Mercer Capital's Portfolio Valuation: Private Equity and Venture Capital Mark...Mercer Capital
Mercer Capital's Portfolio Valuation: Private Equity and Venture Capital Marks and Trends Newsletter provides a brief digest and commentary of some of the most relevant market trends influencing the fair value regarding private equity portfolio investments.
Examples of Key Financial Ratios: List of Financial Ratios, Interpretation, C...The-KPI-Examples-Review
In this report we define the key financial ratios based on web search data in 2015. For some of the key financial ratios were defined their formulas and calculation examples. In all our calculations we used the official financial statements of Siemens AG for the fiscal years ended september 30, 2014 and 2013, namely the consolidated statements of income (D.1), financial position (D.3) and others.
Financial ratios are indispensable to form a clear financial insight in the position of a company. They show the financial health and the potential of the company.
financial statement analysis
,
competencies for ratio analysis
,
function and purposes of ratio analysis
,
classes of ratios
,
liquidity ratios
,
activity ratios / asset management ratios
,
profitability ratios
,
debt or leverage ratios/solvency ratios
,
debt ratio
,
times interest earned ratio
,
market ratios
,
return on common equity (roe)
,
fixed-payment coverage ratio
,
gross profit margin
,
earnings per share (eps)
,
price/earnings (p/e) ratio
,
operating profit margin
,
market/book (m/b) ratio
,
return on total assets (roa)
,
net profit margin
https://play.google.com/store/apps/details?id=com.mobincube.dw_swot_ppt_finance
20 most important financial ratios with financial ratio formulas and ratio interpretation.
Analysis Based on the above factual data collected and compliedMargaritoWhitt221
Analysis
Based on the above factual data collected and complied, we now proceed to analysis the financial position of Caterpillar Inc. with respect to its competitors and the industry. The analysis is based on various parameters calculated above and measured based on yardsticks such as Liquidity, Activity, Leverage, Profitability, Market Value and Market-to-book ratio.
Liquidity
The first and foremost parameter to study liquidity is Net working capital. It can be observed that the net working capital has dropped by USD 2.87b when compared to 2014. The operating cash flows have dropped by USD 4.51b. This, prima facie appears to be alarming. However, on a careful evaluation of the other factors and the competitors, the following can be observedFinancial Analysis 11 | P a g e The main competitor as well has witnessed a drop of USD 3.08b in their net working capital numbers. Current ratio is stable and has not fluctuated. (from 1.39 to 1.31) The revenues have dipped by 85% (from USD 55b to USD 47b) It may be noted from the above that the current ratio is stable. It can therefore be concluded that there has not be any inefficiency as far as working capital management is concerned. However, there is an indication that there has been a slump in the industry as a whole in which the company is operating i.e. Manufacture of earth moving and other heavy equipment’s. The revenues have dipped by 15% where the competitor’s revenues have dipped by 20%. One of the broad causes for this can be attributed to an overall fall in the commodity and metal prices worldwide. The competitor has however, maintained very good liquidity position at 2.05 and is one of the best in the industry which is averaging at 1.7. On the whole, the working capital and liquidity levels are not the best in the industry. However, considering the capital intensive nature of business and heavy reliance on metal coupled with a slump in the metal industry, it can be concluded that the company has well managed and maintained its working capital and liquidity position.
Activity
In order to evaluate the Activity and Efficiency of operation, we have computed the Inventory and Receivable number of days. Inventory days have only marginally increased from 112 days to 116 days and receivable days from 123 to 139 days. On a careful analysis of these two parameters, it can be observed that in-spite of the pressure on the revenues, the Inventory days and receivable days have not drastically fluctuated. This is an indicator that the management has been quite sensitive to the developments in the industry and had taken adequate precautions regularly in order to keep the working capital under control. It can also be seen that the competitor could not control the receivable days and have increased by 82 days. With a dip in revenue, there is a high likelihood that the inventories pile up and customer payments get delayed resulting in higher inventory days and receivable days. However, in case of Cater ...
Mercer Capital's Portfolio Valuation: Private Equity and Venture Capital Mark...Mercer Capital
Mercer Capital's Portfolio Valuation: Private Equity and Venture Capital Marks and Trends Newsletter provides a brief digest and commentary of some of the most relevant market trends influencing the fair value regarding private equity portfolio investments.
Chapter 1KEY TERMS Define each of the following termsa. Sar.docxcravennichole326
Chapter 1
KEY TERMS Define each of the following terms:
a. Sarbanes-Oxley Act
b. Proprietorship; partnership; corporation
c. S corporations; limited liability companies (LLCs); limited liability partnerships (LLPs)
d. Stockholder wealth maximization
e. Intrinsic value; market price
f. Equilibrium; marginal investor
Questıons
1- If you bought a share of stock, what would you expect to receive, when would you expect
to receive it, and would you be certain that your expectations would be met?
2- If most investors expect the same cash flows from Companies A and B but are more confident
that A’s cash flows will be closer to their expected value, which company should
have the higher stock price? Explain.
3- What is a firm’s intrinsic value? its current stock price? Is the stock’s “true long-run value”
more closely related to its intrinsic value or to its current price?
4- When is a stock said to be in equilibrium? At any given time, would you guess that most
stocks are in equilibrium as you defined it? Explain.
Suppose three honest individuals gave you their estimates of Stock X’s intrinsic value.
5- One person is your current roommate, the second person is a professional security analyst
with an excellent reputation on Wall Street, and the third person is Company X’s CFO. If
the three estimates differed, in which one would you have the most confidence? Why?
Chapter 2
KEY TERMS Define each of the following terms:
a. Spot markets; futures markets
b. Money markets; capital markets
c. Primary markets; secondary markets
d. Private markets; public markets
e. Derivatives
Questıons
1- How does a cost-efficient capital market help reduce the prices of goods and services?
2- Describe the different ways in which capital can be transferred from suppliers of capital to
those who are demanding capital.
3- Is an initial public offering an example of a primary or a secondary market transaction?
Explain.
4- Indicate whether the following instruments are examples of money market or capital market
securities.
a. U.S. Treasury bills
b. Long-term corporate bonds
c. Common stocks
5- What would happen to the U.S. standard of living if people lost faith in the safety of the
financial institutions? Explain
Chapter 3
KEY TERMS Define each of the following terms:
a. Annual report; balance sheet; income statement; statement of cash flows; statement of
stockholders’ equity
b. Stockholders’ equity; retained earnings; working capital; net working capital
c. Depreciation; amortization; operating income; EBITDA; free cash flow
d. Progressive tax; marginal tax rate; average tax rate
e. Tax loss carry-back; carry-forward; AMT
f. Capital gain (loss)
g. S corporation
Questıons
1- What four financial statements are contained in most annual reports?
2- Who are some of the basic users of financial statements, and how do they use them?
3- If a “typical” firm reports $20 million of retained earnings on its balance sheet, could its
directors declare a $20 million cash dividend wi ...
Key Ratios - DefinitionsKEY FINANCIAL STATEMENT RATIOSrev. 3-19-2010rev. Feb 2010Liquidity ratiosExample:A "2.0 to 1" ratio means that there isIf current liabilities are rising fasterCurrent RatioCurrent Assets2.0 to 1$2.00 of current assets for every $1than the current assets from whichCurrent Liabilitiesin current liabilities, which suggeststhey must be paid, company couldthat short-term creditors can bebecome insolvent (unable to payreasonably sure of being paid.its debts) and eventually bankrupt.Quick RatioQuick Assets *0.9 to 1Indicates extent to which claims ofIf Current Ratio is OK, but Quick Ratio"Acid Test"Current Liabilitiesshort-term creditors are covered byis low or declining, the cause may"quick" assets*.be excessive nonliquid inventory.* Quick assets include Cash, Marketable Securities, and Accounts Receivable (excludes Inventory)Asset Management RatiosNumber of times per yearIf the turnover ratio is decreasingAccts ReceivableSales (credit only)6.0 timesreceivables were generatedor avg number of days to collect isTurnoverAccounts receivableand then paid ("turned over")increasing or is substantially greaterthan credit terms (e.g., "30 days, net"),Avg Number of365 (days in year)60.8 daysNumber of days customers arethen credit and collection policies mayDays to CollectA/R turnover ratiotaking to payneed to be strengthened.Number of times merchandiseInventoryCost of Goods Sold*4.0 timesitems are sold and restockedTurnoverInventory*("turned over") per year.If the turnover ratio is decreasingor number of days in Inventory is* Some publications use "Sales" as the numerator, and/or average inventory as denominatorincreasing , inventory may becomingoutdated and possibly overstatedAvg Number of365 (days in year)91.3 daysNumber of days inventory remainsDays in InventoryInv. turnover ratiounsoldDebt (Leverage) (Long-term Solvency) RatiosDebt toTotal Liabilities0.50The portion of the total financingDebt to Assets and Debt to EquityAssetsTotal Assetssupplied by creditors as opposed toare alternative benchmarks thatthe owner-stockholders.measure long-term solvency. Higherratios (high leverage) mean greaterDebt toTotal Liabilities1.5The financing supplied by creditorsrisk that cash flows from operationsEquityTotal Equityas compared to financing suppliedwill be insufficient to cover interestby the owner-stockholders.and principal payments.Times interestEBIT*3.2Measures the extent to which operatingLow ratio = low margin of safety,EarnedInterest expenseincome can decline before firm isand can make it difficult to borrow.unable to meet interest payments* EBIT means "Earnings before Interest and Taxes"Profitability Ratios (not applicable if net loss)Net ProfitNet Income5.1%Net income as a percentage of sales.Low percentage = low safetyMargin (%)Sales (net)If trend is down, product costs and/ormargin: higher risk that a decline inoperating expenses are rising fastersales will erase profits and resultthan sales.in a net loss.Gross Profi ...
English - 3 - Financial benchmarking for inventory turns and working capital.Bram Desmet
This article fits in a series of articles inspired by the book ‘Supply Chain Metrics
That Matter’. In her latest book Lora Cecere introduces ‘which are the metrics that
matter’, ‘how to ensure strength, balance and resilience’, what are the ‘evolutions
in different sectors’, …
In this third article, Bram tries to explore alternatives for measuring the cash side
and the service-cost side of the supply chain triangle. He compares inventory
turns and CCC for the cash side. He compares EBIT and EBITDA for the service-cost
side. We also derive the best practice curve amongst 3 benchmark companies and
derive resulting targets for a combination of EBIT-inventory or EBIT-CCC. We hope
you enjoy the reading.
Chapter 3 - Financial Benchmarking for Inventory Turns and Working CapitalSolventure
This article fits in a series of articles inspired by the book ‘Supply Chain Metrics That Matter’.
In her latest book Lora Cecere introduces ‘which are the metrics that matter’, ‘how to ensure strength, balance and resilience’, what are the ‘evolutions in different sectors’, …
In this third article, Bram tries to explore alternatives for measuring the cash side and the service-cost side of the supply chain triangle.
He compares inventory turns and CCC for the cash side. He compares EBIT and EBITDA for the service-cost side. We also derive the best practice curve amongst 3 benchmark companies and derive resulting targets for a combination of EBIT-inventory or EBIT-CCC.
We hope you enjoy the reading.
Implicitly or explicitly all competing businesses employ a strategy to select a mix
of marketing resources. Formulating such competitive strategies fundamentally
involves recognizing relationships between elements of the marketing mix (e.g.,
price and product quality), as well as assessing competitive and market conditions
(i.e., industry structure in the language of economics).
3.0 Project 2_ Developing My Brand Identity Kit.pptxtanyjahb
A personal brand exploration presentation summarizes an individual's unique qualities and goals, covering strengths, values, passions, and target audience. It helps individuals understand what makes them stand out, their desired image, and how they aim to achieve it.
Digital Transformation and IT Strategy Toolkit and TemplatesAurelien Domont, MBA
This Digital Transformation and IT Strategy Toolkit was created by ex-McKinsey, Deloitte and BCG Management Consultants, after more than 5,000 hours of work. It is considered the world's best & most comprehensive Digital Transformation and IT Strategy Toolkit. It includes all the Frameworks, Best Practices & Templates required to successfully undertake the Digital Transformation of your organization and define a robust IT Strategy.
Editable Toolkit to help you reuse our content: 700 Powerpoint slides | 35 Excel sheets | 84 minutes of Video training
This PowerPoint presentation is only a small preview of our Toolkits. For more details, visit www.domontconsulting.com
"𝑩𝑬𝑮𝑼𝑵 𝑾𝑰𝑻𝑯 𝑻𝑱 𝑰𝑺 𝑯𝑨𝑳𝑭 𝑫𝑶𝑵𝑬"
𝐓𝐉 𝐂𝐨𝐦𝐬 (𝐓𝐉 𝐂𝐨𝐦𝐦𝐮𝐧𝐢𝐜𝐚𝐭𝐢𝐨𝐧𝐬) is a professional event agency that includes experts in the event-organizing market in Vietnam, Korea, and ASEAN countries. We provide unlimited types of events from Music concerts, Fan meetings, and Culture festivals to Corporate events, Internal company events, Golf tournaments, MICE events, and Exhibitions.
𝐓𝐉 𝐂𝐨𝐦𝐬 provides unlimited package services including such as Event organizing, Event planning, Event production, Manpower, PR marketing, Design 2D/3D, VIP protocols, Interpreter agency, etc.
Sports events - Golf competitions/billiards competitions/company sports events: dynamic and challenging
⭐ 𝐅𝐞𝐚𝐭𝐮𝐫𝐞𝐝 𝐩𝐫𝐨𝐣𝐞𝐜𝐭𝐬:
➢ 2024 BAEKHYUN [Lonsdaleite] IN HO CHI MINH
➢ SUPER JUNIOR-L.S.S. THE SHOW : Th3ee Guys in HO CHI MINH
➢FreenBecky 1st Fan Meeting in Vietnam
➢CHILDREN ART EXHIBITION 2024: BEYOND BARRIERS
➢ WOW K-Music Festival 2023
➢ Winner [CROSS] Tour in HCM
➢ Super Show 9 in HCM with Super Junior
➢ HCMC - Gyeongsangbuk-do Culture and Tourism Festival
➢ Korean Vietnam Partnership - Fair with LG
➢ Korean President visits Samsung Electronics R&D Center
➢ Vietnam Food Expo with Lotte Wellfood
"𝐄𝐯𝐞𝐫𝐲 𝐞𝐯𝐞𝐧𝐭 𝐢𝐬 𝐚 𝐬𝐭𝐨𝐫𝐲, 𝐚 𝐬𝐩𝐞𝐜𝐢𝐚𝐥 𝐣𝐨𝐮𝐫𝐧𝐞𝐲. 𝐖𝐞 𝐚𝐥𝐰𝐚𝐲𝐬 𝐛𝐞𝐥𝐢𝐞𝐯𝐞 𝐭𝐡𝐚𝐭 𝐬𝐡𝐨𝐫𝐭𝐥𝐲 𝐲𝐨𝐮 𝐰𝐢𝐥𝐥 𝐛𝐞 𝐚 𝐩𝐚𝐫𝐭 𝐨𝐟 𝐨𝐮𝐫 𝐬𝐭𝐨𝐫𝐢𝐞𝐬."
Personal Brand Statement:
As an Army veteran dedicated to lifelong learning, I bring a disciplined, strategic mindset to my pursuits. I am constantly expanding my knowledge to innovate and lead effectively. My journey is driven by a commitment to excellence, and to make a meaningful impact in the world.
Falcon stands out as a top-tier P2P Invoice Discounting platform in India, bridging esteemed blue-chip companies and eager investors. Our goal is to transform the investment landscape in India by establishing a comprehensive destination for borrowers and investors with diverse profiles and needs, all while minimizing risk. What sets Falcon apart is the elimination of intermediaries such as commercial banks and depository institutions, allowing investors to enjoy higher yields.
Buy Verified PayPal Account | Buy Google 5 Star Reviewsusawebmarket
Buy Verified PayPal Account
Looking to buy verified PayPal accounts? Discover 7 expert tips for safely purchasing a verified PayPal account in 2024. Ensure security and reliability for your transactions.
PayPal Services Features-
🟢 Email Access
🟢 Bank Added
🟢 Card Verified
🟢 Full SSN Provided
🟢 Phone Number Access
🟢 Driving License Copy
🟢 Fasted Delivery
Client Satisfaction is Our First priority. Our services is very appropriate to buy. We assume that the first-rate way to purchase our offerings is to order on the website. If you have any worry in our cooperation usually You can order us on Skype or Telegram.
24/7 Hours Reply/Please Contact
usawebmarketEmail: support@usawebmarket.com
Skype: usawebmarket
Telegram: @usawebmarket
WhatsApp: +1(218) 203-5951
USA WEB MARKET is the Best Verified PayPal, Payoneer, Cash App, Skrill, Neteller, Stripe Account and SEO, SMM Service provider.100%Satisfection granted.100% replacement Granted.
Kseniya Leshchenko: Shared development support service model as the way to ma...Lviv Startup Club
Kseniya Leshchenko: Shared development support service model as the way to make small projects with small budgets profitable for the company (UA)
Kyiv PMDay 2024 Summer
Website – www.pmday.org
Youtube – https://www.youtube.com/startuplviv
FB – https://www.facebook.com/pmdayconference
RMD24 | Retail media: hoe zet je dit in als je geen AH of Unilever bent? Heid...BBPMedia1
Grote partijen zijn al een tijdje onderweg met retail media. Ondertussen worden in dit domein ook de kansen zichtbaar voor andere spelers in de markt. Maar met die kansen ontstaan ook vragen: Zelf retail media worden of erop adverteren? In welke fase van de funnel past het en hoe integreer je het in een mediaplan? Wat is nu precies het verschil met marketplaces en Programmatic ads? In dit half uur beslechten we de dilemma's en krijg je antwoorden op wanneer het voor jou tijd is om de volgende stap te zetten.
What is the TDS Return Filing Due Date for FY 2024-25.pdfseoforlegalpillers
It is crucial for the taxpayers to understand about the TDS Return Filing Due Date, so that they can fulfill your TDS obligations efficiently. Taxpayers can avoid penalties by sticking to the deadlines and by accurate filing of TDS. Timely filing of TDS will make sure about the availability of tax credits. You can also seek the professional guidance of experts like Legal Pillers for timely filing of the TDS Return.
Affordable Stationery Printing Services in Jaipur | Navpack n PrintNavpack & Print
Looking for professional printing services in Jaipur? Navpack n Print offers high-quality and affordable stationery printing for all your business needs. Stand out with custom stationery designs and fast turnaround times. Contact us today for a quote!
![Introduction ,[object Object],[object Object]](data:image/gif;base64,R0lGODlhAQABAIAAAAAAAP///yH5BAEAAAAALAAAAAABAAEAAAIBRAA7)