英文财务指标及计算公式汇总

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Ratios

Profitability ratios

Profitability ratios measure the firm's use of its assets and control of its expenses to generate an acceptable rate of return.

, Gross profit margin or Gross Profit Rate OR

, Operating Income Margin, Operating profit margin or Return on sales (ROS) Note: Operating income is the difference between operating revenues and operating expenses, but it is also sometimes used as a synonym for EBIT and operating profit. This is true if the firm has no non-operating income. ( / Sales)

, net margin or net profit margin (ROE)

(ROI ratio or ) (ROA)

(ROA Du Pont) (ROE Du Pont) (RONA) (ROC) (RAROC) OR

(ROCE)

Note: this is somewhat similar to (ROI), which calculates Net Income per Owner's Equity (CFROI)

Liquidity ratios

ratios measure the availability of cash to pay debt.



ratio

Activity ratios

Activity ratios measure the effectiveness of the firms use of resources.



(DOL)




ratio

ratio

Inventory conversion period Receivables conversion period Payables conversion period

Inventory Conversion Period + Receivables Conversion Period - Payables Conversion Period

Debt ratios (leveraging ratios)

Debt ratios measure the firm's ability to repay long-term debt. Debt ratios measure .





(LT Debt to Equity) OR

Market ratios

Market ratios measure investor response to owning a company's stock and also the cost of issuing stock.

(EPS) OR

(the inverse of Payout Ratio)

Cash flow ratio or (P/B or PBV)

Other Market Ratios



Sector-specific ratios




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