Part05 finance investment_ratio_analysis_liquidity_ratio_presentation
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Liquidity ratios measure a company's ability to pay short-term debts. They include the current ratio, acid test ratio, and cash ratio. The current ratio compares current assets to current liabilities. The acid test ratio is similar but excludes inventories since they may not convert to cash quickly. The cash ratio considers only the most liquid assets like cash and marketable securities compared to current liabilities. These ratios are used to analyze a company's short-term financial health and liquidity.
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Turnover ratios are calculated by dividing the revenues from average asset balance
It is also termed as efficiency ratio because it shows the company’s efficiency in conversion of assets into sales which in turn reflects the ROI
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Gross Profit Ratio(GPR) is a profitability ratio that shows the relationship between gross profit and the revenue from net sales
GPR = (퐆퐫퐨퐬퐬 퐏퐫퐨퐟퐢퐭)/(퐍퐞퐭 퐒퐚퐥퐞퐬)
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Net Profit Ratio = (퐍퐞퐭 푷풓풐풇풊풕)/(퐍퐞퐭 푺풂풍풆풔)
Operating Profit Margin is a profitability ratio used to calculate the percentage of operating profit a company produces from its operations, prior to deduction of taxes and interest charges
Operating Profit Ratio
Operating Profit Ratio = (퐎퐩퐞퐫퐚퐭퐢퐧퐠 퐏퐫퐨퐟퐢퐭)/(퐍퐞퐭 퐒퐚퐥퐞퐬)
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Return On Asset = (퐍퐞퐭 퐏퐫퐨퐟퐢퐭)/(퐀퐯퐠.퐓퐨퐭퐚퐥 퐀퐬퐬퐞퐭퐬)
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ROE = (퐍퐞퐭 퐏퐫퐨퐟퐢퐭)/(퐀퐯퐠.퐓퐨퐭퐚퐥 퐄퐪퐮퐢퐭퐲)
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Return on investment is a profitability measure used by businesses to identify the efficiency of business in generating return out of an investment
ROI = (퐍퐞퐭 퐏퐫퐨퐟퐢퐭)/(퐂퐨퐬퐭 퐨퐟 퐈퐧퐯퐞퐬퐭퐦퐞퐧퐭)
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This document discusses various financial ratios and measures that can be used to analyze the financial health and performance of a business. Ratios can be analyzed vertically within a period or horizontally across periods. Ratios should be interpreted considering industry and economic conditions, compared over time to identify trends, and benchmarked against key performance indicators. Common ratios discussed include gross margin, profitability, net profit to sales, inventory turnover, current ratio, asset turnover, and return on capital employed.
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Turnover ratios
It is a type of financial ratio used to measure the efficiency of business in generating profit by utilizing assets
The larger the turnover ratio, the better as it shows that the company is optimally utilizing its assets as resources to earn revenue
Turnover ratios are calculated by dividing the revenues from average asset balance
It is also termed as efficiency ratio because it shows the company’s efficiency in conversion of assets into sales which in turn reflects the ROI
Inventory Turnover ratio measures how efficiently the stocks are being converted into finished goods to generate sales
It is calculated as –
Inventory Turnover Ratio = (Cost of Goods Sold)/(Average Inventory)
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It is calculated as –
Debtors Turnover Ratio = (Net Credit Sales or Revenue)/(Average Trade Receivables)
Fixed assets turnover ratio measures how efficiently a company uses its fixed assets to generate revenue
Fixed Assets Turnover Ratio = (Revenue from sales)/(Average Fixed Assets)
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It is calculated as –
Total Assets Turnover Ratio = (Revenue from sales)/(Average Total Assets)
Working capital ratio measures the company’s efficiency in using its working capital to generate revenue for the business
It also indicates the relation between liquidity and profitability of the business
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Working Capital Turnover Ratio = (Revenue from sales)/(Average Working Capital)
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This document presents a Du Pont analysis of Nestle and Cadbury for fiscal year 2007-2008. The Du Pont analysis breaks down return on equity (ROE) into operating profit margin, asset turnover, and financial leverage ratios to examine the drivers of profitability. It finds that Nestle's ROE of 0.35 for 2008 was an increase from 0.21 the prior year, attributed mainly to higher margins and turnover. Net profit margins and turnover ratios increased for Nestle in 2008, while debt ratios decreased, showing better utilization of assets and progress paying off debts.
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This document discusses various accounting ratios used to analyze business performance, including:
1) Gross profit percentage and net profit percentage, which measure profitability relative to sales. A decrease in gross profit can be due to expenses, losses or markdowns, while increases come from efficiency.
2) Stock turnover ratio, which measures how quickly stock is sold and replaced, indicating profitability. A ratio of 4 times means stock turns over every 3 months.
3) Return on capital invested, which compares net profit to starting capital to evaluate returns. A good return is essential.
4) Current (working capital) ratio, which compares current assets to current liabilities to measure liquidity, with a ratio under 1 indicating insolven
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The document discusses ratio analysis, which involves using ratios to analyze a company's financial statements and determine its financial soundness. It defines various types of ratios including liquidity, profitability, and solvency ratios. It also covers the classification, calculation, and interpretation of different financial ratios like the current ratio, quick ratio, and absolute liquid ratio.
Guidelines and uses of financial statement analysis
Computing ratios help in questioning
correctly about the company’s financial position, even though accurate answers may
be given, ratios form a mode in understanding company’s affairs
Ratio analysis
Profitability Ratio
A profitability ratio is a measure of financial ratio defining the profit percent and return percent from the business using data from financial statements at a specific point of time
It assess business’s ability to generate gross profit, operating profit and net profit from the sales using data from profit& loss statement
It even takes into consideration various return generating ability of business in terms of return on assets, return on capital employed, return on equity, return on investment using data from balance sheet
Types of profitability ratio
Gross Profit Ratio, Net Profit Ratio, Operating Profit Ratio, Return on Assets, Return on Equity, Return on Investment, Return on Capital Employed
Gross Profit Ratio
Gross Profit Ratio(GPR) is a profitability ratio that shows the relationship between gross profit and the revenue from net sales
GPR = (퐆퐫퐨퐬퐬 퐏퐫퐨퐟퐢퐭)/(퐍퐞퐭 퐒퐚퐥퐞퐬)
Net Profit Ratio
The net profit ratio is equal to how much net profit is generated as a ratio of revenue earned through sales
Net Profit Ratio = (퐍퐞퐭 푷풓풐풇풊풕)/(퐍퐞퐭 푺풂풍풆풔)
Operating Profit Margin is a profitability ratio used to calculate the percentage of operating profit a company produces from its operations, prior to deduction of taxes and interest charges
Operating Profit Ratio
Operating Profit Ratio = (퐎퐩퐞퐫퐚퐭퐢퐧퐠 퐏퐫퐨퐟퐢퐭)/(퐍퐞퐭 퐒퐚퐥퐞퐬)
Return on assets (ROA) is a kind of profitability measure used to determine returns on assets relevant when compared across the companies or previous performance of the company
Return On Asset = (퐍퐞퐭 퐏퐫퐨퐟퐢퐭)/(퐀퐯퐠.퐓퐨퐭퐚퐥 퐀퐬퐬퐞퐭퐬)
Return on equity (ROE) is a measure of financial performance calculated by dividing net profit by average shareholders' equity
ROE = (퐍퐞퐭 퐏퐫퐨퐟퐢퐭)/(퐀퐯퐠.퐓퐨퐭퐚퐥 퐄퐪퐮퐢퐭퐲)
Return on capital employed is a profitability ratio used in valuation of company’s financial position depicting the return out of capital employed
ROCE = 퐄퐁퐈퐓/(퐂퐚퐩퐢퐭퐚퐥 퐄퐦퐩퐥퐨퐲퐞퐝)
Return on investment is a profitability measure used by businesses to identify the efficiency of business in generating return out of an investment
ROI = (퐍퐞퐭 퐏퐫퐨퐟퐢퐭)/(퐂퐨퐬퐭 퐨퐟 퐈퐧퐯퐞퐬퐭퐦퐞퐧퐭)
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DevTech Finance
Activity ratio or turnover ratio by deepak madan
This document discusses various turnover ratios that measure the efficiency of a company's use of resources like inventory, fixed assets, and working capital. It defines the inventory turnover ratio, trade receivable turnover ratio, trade payable turnover ratio, and working capital turnover ratio. For each ratio, it provides the formula to calculate it and explains that a higher ratio generally indicates more efficient use of resources and faster collection or payment periods.
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financial statement analysis
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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
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times interest earned ratio
,
market ratios
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return on common equity (roe)
,
fixed-payment coverage ratio
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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
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financial accounting- management accounting - financial management - analysis and interpretation of financial statements - ratio anaysis
Ratio Analysis
This document discusses various financial metrics used to evaluate company performance, including return on capital employed (ROCE), return on investment (ROI), asset turnover, receivable turnover, inventory turnover, current ratio, and quick ratio. ROCE measures profitability relative to capital invested, while ROI evaluates profit relative to investment cost. Asset turnover indicates sales generated per dollar of assets. Current and quick ratios analyze liquidity by comparing current assets to current liabilities.
Ratio Analysis
The document discusses various types of financial ratios used to analyze companies. It describes liquidity ratios like current ratio and acid test ratio which measure a company's ability to meet short-term obligations. Leverage ratios like debt-equity ratio and debt-asset ratio assess the financial risk from a company's use of debt. Efficiency ratios examine how effectively a company uses its assets. Profitability ratios evaluate a company's net profit margins and returns on assets and equity.
2 ratio analysis
This document discusses various techniques for analyzing financial statements, including ratio analysis and common size statements. It provides examples of calculating different types of ratios to evaluate a company's liquidity, capital structure, profitability and efficiency. Ratios discussed include the current ratio, acid-test ratio, inventory turnover ratio, debtors turnover ratio, creditors turnover ratio, debt-equity ratio and interest coverage ratio. The document emphasizes that ratio analysis is a tool to assess the strengths, weaknesses, historical performance and current financial condition of a firm.
Financial Management - Financial Ratio Formula
This document lists 23 financial ratios used to analyze a company's financial performance and health. The ratios are organized in a table and include the ratio name and calculation formula. Some examples of ratios provided are the current ratio, quick ratio, inventory turnover, average collection period, average payment period, and debt ratio.
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Guidelines and uses of financial statement analysis
Guidelines and uses of financial statement analysis
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Liquidity ratios.ppt
This document discusses ratio analysis and various liquidity ratios used to evaluate a company's short-term financial health and ability to meet current obligations. It defines key liquidity ratios like current ratio, quick ratio, and cash ratio and provides the ideal ratios. Current ratio compares current assets to current liabilities. Quick ratio looks at more liquid current assets. Cash ratio only considers the most liquid assets. The document also provides tips to improve liquidity ratios if they are low, such as selling assets, postponing investments, or raising capital.
Ratio analysis
Ratio analysis measures relationships between financial variables to show how a firm's situation compares to its past, other firms, and the industry. Ratios are used to identify performance, standardize information, provide early warnings, and enable trend spotting. Key types of ratios include liquidity, activity, debt, and profitability. Liquidity ratios measure a firm's ability to pay obligations and include current, quick, and cash ratios. Activity ratios evaluate efficiency through measures like inventory turnover, accounts receivable period, and asset turnover.
Accounting for manager 3
The document discusses liquidity and the procedures used to analyze a firm's liquidity. Liquidity refers to a firm's ability to pay off short-term debts and is analyzed by examining current assets like cash, accounts receivable, and inventory. Key parties interested in a firm's liquidity include owners, managers, bankers, investors, and creditors. Common ratios used to measure liquidity are the current ratio, quick ratio, cash ratio, and analysis of working capital. These ratios compare current assets to current liabilities to evaluate a firm's short-term financial health and ability to meet obligations.
Financial Statements are telling you a story
If you don't know the financials, you don't know the business. Financial statements are often an overlooked tool to better understand a business. Financial statements are essentially the scorecard of the business. If you can’t read the scorecard your business may be in jeopardy and you not even know it. Many business owners don’t understand the story they tell. This deck helps you understand the basic financial statements, the importance, steps of an analysis, ratios, and a quick valuation.
Citibank ratio analysis
This document discusses liquidity ratios and how they can change based on a company's financial decisions. It defines two key liquidity ratios: the current ratio and acid test ratio. The current ratio measures current assets available to cover current liabilities, while the acid test only considers more liquid current assets. The document then demonstrates how taking on short-term debt or increasing capital can impact these ratios, making liquidity stronger by applying long-term resources to current assets but weaker by using short-term debt for fixed assets.
Finance for managers
This document provides an overview of various financial ratios used to evaluate financial performance. It begins by explaining the importance of ratios in measuring and managing financials. It then covers several types of ratios grouped into categories:
- Liquidity ratios measure a company's ability to meet short-term obligations, including current ratio, acid-test ratio, defensive interval, and ratio of operating cash flow to current debt obligations.
- Asset management ratios evaluate how efficiently assets are used to generate revenue, including accounts receivable turnover, days in receivables, inventory turnover, days in inventory, and capital turnover.
- Profitability ratios and leverage ratios are also discussed. Worked examples are provided to demonstrate how to calculate
RATIO ANALYSIS in management accounting of companies
The document discusses various types of ratios used in accounting and ratio analysis. It defines ratios as mathematical relationships between two accounting items expressed quantitatively. There are three main types of ratios discussed: liquidity ratios which assess short-term financial position, long-term solvency ratios which evaluate long-term financial health, and activity/turnover ratios which measure how efficiently a company uses its assets. Specific ratios covered include current ratio, quick/acid test ratio, debt-to-equity ratio, and fixed assets ratio. Examples and calculations are provided. Limitations of ratio analysis are also noted.
Business Ratios are Indicators of Company Health
Business ratios are mathematical calculations that provide insights into a company's financial health and performance. Common ratios include profitability, sales to inventory, current, acid test, debt, and debt-to-equity ratios. These ratios allow companies to evaluate their performance over time and compare themselves to industry benchmarks to identify areas for improvement. Calculating and analyzing key financial ratios is an important management tool for understanding a business's fiscal condition.
R C F,Prashant V V
The document provides an overview of ratio analysis, fund flow statements, and cash flow statements. It discusses various types of ratios like liquidity ratios, leverage ratios, and activity ratios. It explains key liquidity ratios like current ratio, quick ratio, and cash ratio. It also discusses leverage ratios like debt ratio and debt-equity ratio. The document then covers activity or turnover ratios and provides formulas for inventory turnover ratio and assets turnover ratio. It defines a fund flow statement and cash flow statement and discusses their purpose and limitations.
Operating Ratios asPerformanceMeasure s 11C H A P T E RTHE.docx
Operating Ratios as
Performance
Measure s 11
C H A P T E R
THE IMPORTANCE OF RATIOS
Ratios are convenient and uniform measures that are
widely adopted in healthcare financial management.
They are important because they are so widely used, especially
because they are used for credit analysis. But a
ratio is only a number. It has to be considered within the
context of the operation. There is another caveat: ratio
analysis should be conducted as a comparative analysis. In
other words, one ratio standing alone with nothing to
compare it with does not mean very much. When interpreting
ratios, the differences between periods must be
considered, and the reasons for such differences should
be sought. It is a good practice to compare results with
equivalent computations from outside the organization—
regional figures from similar institutions would be a good
example of such outside sources. Caution and good managerial
judgment must always be exercised when working
with ratios.
Financial ratios basically pull together two elements of
the financial statements: one expressed as the numerator
and one as the denominator. To calculate a ratio, divide
the bottom number (the denominator) into the top
number (the numerator). The Case Study in Appendix
25-A entitled “Using Financial Ratios and Benchmarking:
A Case Study in Comparative Analysis” uses financial
ratios as indicators of financial position. We highly recommend
that you spend time with this Case Study, as it
will add depth and background to the contents of this
chapter.
In this chapter we examine liquidity, solvency, and
profitability ratios. Exhibit 11-1 sets out eight basic ratios
After completing this chapter,
you should be able to
1. Understand four types of
liquidity ratios.
2. Understand two types of
solvency ratios.
3. Understand two types of
profitability ratios.
4. Successfully compute ratios
CHAPTER 11 Financial and Operating Ratios as Performance Measures
Exhibit 11–1 Eight Basic Ratios Used in Health Care
Liquidity Ratios
1. Current Ratio
Current Assets
Current Liabilities
2. Quick Ratio
Cash and Cash Equivalents + Net Receivables
Current Liabilities
3. Days Cash on Hand (DCOH)
Unrestricted Cash and Cash Equivalents
Cash Operation Expenses ÷ No. of Days in Period (365)
4. Days Receivables
Net Receivables
Net Credit Revenues ÷ No. of Days in Period (365)
Solvency Ratios
5. Debt Service Coverage Ratio (DSCR)
Change in Unrestricted Net Assets (net income)
+ Interest, Depreciation, Amortization
Maximum Annual Debt Service
6. Liabilities to Fund Balance
Total Liabilities
Unrestricted Fund Balances
Profitability Ratios
7. Operating Margin (%)
Operating Income (Loss)
Total Operating Revenues
8. Return on Total Assets (%)
EBIT (Earnings before Interest and Taxes)
Total Assets
Courtesy of Resource Group, Ltd., Dallas, Texas.
that are widely used in healthcare organizations: four liquidity types, two solvency types, and
two profitability types. All are discussed later.
LIQUIDITY RATIOS
Liquidity r.
Ratio analysis
I believe, this presentation on Ratio analysis will help Business analysts, Financial analysts, Financial Managers, Financial Controllers, Auditors.
Ratio analysis
This document provides definitions and explanations of various ratios used in ratio analysis. It discusses ratios that measure activity, liquidity, solvency, profitability, and leverage. For inventory turnover, it notes that a high ratio could indicate effective inventory management but could also mean inadequate inventory levels. It explains that receivables and payables turnover ratios high compared to peers could mean stringent credit terms that reduce sales. Profitability ratios like ROE are discussed as measuring management effectiveness.
Liquidity ratios
The document discusses liquidity ratios, which analyze a firm's short-term financial position and ability to meet current liabilities with current assets. It defines the current ratio as current assets divided by current liabilities, with 1.5:1 typically considered satisfactory. The quick or acid test ratio measures a firm's ability to use quick assets like cash to pay current liabilities immediately, excluding inventory from current assets. Both ratios above 1 indicate a company can meet short-term obligations, while ratios below 1 suggest potential issues with liquidity. The document provides an example calculation of both ratios.
Liquidity analysis
Its the analysis about the liquidity of the firm that how do we calculate and analyze the liquidity ratios.
Liquidity Ratio | Accounting
Liquidity Ratios are an integral part of financial statement analysis. These are various measures to find or to ascertain the firm’s ability to meet the short term expenses or liabilities and convertibility to liquid assets (for further reading click the link) into cash on requirement. Copy the link given below and paste it in new browser window to get more information on Liquidity Ratio:- http://www.transtutors.com/homework-help/accounting/financial-statement-analysis-liquidity-ratios/
Liquid ratios
This document discusses liquidity ratios and ratio analysis. It defines liquidity ratios as ratios used to test a company's short-term solvency and ability to pay off current liabilities with current assets. The two main liquidity ratios discussed are the current ratio, which compares current assets to current liabilities, and the quick ratio, which compares quick current assets to current liabilities. The document provides examples of how to calculate these ratios using sample company financial data and interprets the results. It concludes by noting some limitations to ratio analysis for financial evaluation and comparison purposes.
Financial ratio
This document provides a tutorial on financial ratios used to analyze companies. It discusses several types of ratios:
1. Liquidity ratios like the current ratio, quick ratio, and cash ratio which measure a company's ability to meet short-term obligations. The cash conversion cycle is also introduced which measures the time between expenditure for inventory and collection from customers.
2. Profitability, debt, operating performance, cash flow, and investment valuation ratios are also outlined.
3. Examples are provided for each ratio using financial data from Zimmer Holdings, with the current ratio, quick ratio, and cash ratio being explained in more detail to illustrate how they are calculated and interpreted.
Ratio Analysis
The document discusses various types of ratios used in ratio analysis for evaluating the financial performance and position of a business. It provides definitions and interpretations for liquidity ratios like current ratio and quick ratio, solvency ratios like debt-equity ratio and proprietary ratio, activity ratios like stock turnover ratio and debtor turnover ratio, and profitability ratios like gross profit ratio, net profit ratio, and return on capital employed. Formulas and ideal ratios are given for each type of financial ratio.
Financial ratios
This PPT covers all the important ratios which are necessary in financial analysis of a business enterprise.
Whether you are starting your career i commerce and business or you a working profession these ratios will always help you to properly analsyse a company and draw relevant conclusions The main ratios covered are:
Liquidity Ratios
Leverage Ratios
Efficiency Ratios
Profitability Ratios
Market Value Ratios
Financial Statement Analysis Lecture1 1
This document discusses various types of financial ratios used in financial statement analysis, including:
1. Liquidity ratios like the current ratio and acid-test ratio, which measure a company's ability to pay short-term debts with its current assets.
2. Turnover ratios like inventory, debtors, and creditors turnover, which measure how efficiently a company utilizes its current assets.
3. Leverage ratios like the debt-to-equity ratio and interest coverage ratio, which indicate the degree of a company's financial leverage.
4. Profitability ratios like gross profit margin, which measure a company's ability to generate profits from sales.
5. Activity ratios, which measure how efficiently
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RATIO ANALYSIS in management accounting of companies
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Part05 finance investment_ratio_analysis_liquidity_ratio_presentation
- 1. Finance & Investment 1 PRESENTED BY Dr. Ramadan Babers https://www.linkedin.com/in/ramadan-babers-phd-78976345/ Part_05
- 2. 2 1 • Liquidity Ratios: Introduction 2 • Working Capital 3 • Current (working capital) Ratio 4 • Acid Test (quick) Ratio 5 • Cash Ratio Liquidity Ratios
- 3. 3Liquidity Ratios Liquidity ratios are concerned with the ability of the business to meet its short- term financial obligations. The following ratios are widely used: The ability to pay current liabilities from current assets Working Capital Current (working capital) Ratio Acid Test (quick) Ratio Cash Ratio
- 4. 4Working Capital The excess of current assets over current liabilities While this is not a ratio, it does give an indication of a company’s liquidity Working Capital = Current assets – current liabilities
- 5. 5Current (working capital) Ratio The current ratio compares the ‘liquid’ assets (that is, cash and those assets held that will soon be turned into cash) with the current liabilities. The ratio is calculated as follows: Current (working capital) Ratio = Current assets Current liabilities Current (working capital) Ratio = $65000 $42000 = 1.55 ∶ 1 The higher the current ratio, the more liquid the business is considered to be. As liquidity is vital to the survival of a business, a higher current ratio might be thought to be preferable to a lower one. If a business has a very high ratio, however, it may indicate that excessive funds are tied up in cash, or other liquid assets, rather than being employed more Productively
- 6. 6Acid Test (quick) Ratio For many businesses, inventories cannot be converted into cash quickly Acid Test Ratio = Current assets - inventories Current liabilities Acid Test Ratio = Cash equivalents+ marketable securities + net receivable Current liabilities The minimum level for this ratio is often stated as 1.0 times (or 1:1) For many highly successful businesses, however, it is not unusual for the acid test ratio to be below 1.0 without causing liquidity problems
- 7. 7Cash Ratio Cash Ratio = Cash equivalents + marketable securities assets Current liabilities • The cash ratio is a measurement of a company's liquidity, specifically the ratio of a company's total cash and cash equivalents to its current liabilities • The metric calculates a company's ability to repay its short-term debt with cash or near-cash resources, such as easily marketable securities
- 8. 8Liquidity Ratio Working Capital Current (working capital) Ratio Current assets – Acid Test (quick) Ratio Cash Ratio Current assets Current liabilities Current assets - inventories Cash equivalents + marketable securities + net receivable Cash equivalents + marketable securities
- 9. 9Liquidity Ratio Working Capital Current Ratio Current assets – current liabilities Acid Test Ratio Cash Ratio Current assets Current liabilities Current assets (excluding inventories) Current liabilities cash Current liabilities
- 10. End Q & A 10