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1、RatiosRatiosProfitability ratiosProfitability ratiosProfitability ratios measure the firms use of its assets and control of its expenses to generate an acceptablerate of return.Gross margin,Gross profit margin or Gross Profit RateOROperating margin,Operating Income Margin,Operating profit margin or
2、Return on sales(ROS)Note:Operating income is the difference between operating revenues and operating expenses,but itis also sometimes used as a synonym for EBIT and operating profit.10 This is true if the firm has nonon-operating income.(Earnings before interest and taxes/Sales)Profit margin,net mar
3、gin or net profit marginReturn on equity(ROE)Return on investment(ROI ratio or Du Pont ratio)Return on assets(ROA)Return on assets Du Pont(ROA Du Pont)1Return on Equity Du Pont(ROE Du Pont)Return on net assets(RONA)Return on capital(ROC)Risk adjusted return on capital(RAROC)ORReturn on capital emplo
4、yed(ROCE)Note:this is somewhat similar to(ROI),which calculates Net Income per Owners EquityCash flow return on investment(CFROI)Efficiency ratioNet gearing2Liquidity ratiosLiquidity ratiosLiquidity ratios measure the availability of cash to pay debt.Current ratioAcid-test ratio(Quick ratio)17Operat
5、ion cash flow ratioActivity ratiosActivity ratiosActivity ratios measure the effectiveness of the firms use of resources.Average collection periodDegree of Operating Leverage(DOL)DSO RatioAverage payment period3Asset turnoverInventory turnover ratioReceivables Turnover RatioInventory conversion rati
6、oInventory conversion periodReceivables conversion periodPayables conversion periodCash Conversion CycleInventory Conversion Period+Receivables Conversion Period-Payables Conversion PeriodDebt ratios(leveraging ratios)Debt ratios(leveraging ratios)Debt ratios measure the firms ability to repay long-
7、term debt.Debt ratios measure financial leverage.Debt ratio4Debt to equity ratioLong-term Debt to equity(LT Debt to Equity)Times interest-earned ratioORDebt service coverage ratioMarket ratiosMarket ratios measure investor response to owning a companys stock and also the cost of issuing stock.Earnings per share(EPS)Payout ratioORDividend cover(the inverse of Payout Ratio)5P/E ratioDividend yieldCash flow ratio or Price/cash flow ratioPrice to book value ratio(P/B or PBV)Price/sales ratioPEG ratioOther Market RatiosEV/EBITDAEV/Sales6Cost/Income ratioSector-specific ratiosEV/capacityEV/output7