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财管公式总结
Chapter 2:
Ⅰ. The cash flow identity
Cash flow from assets= cash flow to creditors(bondholders) + cash flow to stockholders(owners) Ⅱ. Cash flow from assets
cash flow from assets= operating cash flow -Net capital spending
-Change in net working capital(NWC) Where
Operating cash flow= EBIT + depreciation – taxes （折旧不消耗现金，因为原来的折旧被减了）
Net capital spending= ending net fixed assets –beginning net fixed assets + depreciation
Change in NWC= ending NWC – beginning NWC [NWC= CA – CL]
Ⅲ. Cash flow to creditors (bondholders)
Cash flow to creditors= interest paid – net new borrowing [在”long-term debt”里看]
Ⅳ. Cash flow to stockholders (owners)
Cash flow to stockholders= dividends paid – net new equity raised [在”common stock and paid-in surplus”里看]
Chapter 3
Ⅰ. Short-term solvency, or liquidity, ratios Current ratio= Quick ratio= Cash ratio=
Net working capital to total assets= Interval measure（间隔时间指标）=
Ⅱ. Long-term solvency, or financial leverage, ratios
Total debt ratio= Debt-equity ratio= Equity multiplier= Long-term debt ratio= Times interest earned ratio= Cash coverage ratio=
Ⅲ. Asset management, or turnover, ratios Inventory turnover= (COGS) Days’ sales in inventory= Receivables turnover= NWC turnover= Fixed asset turnover= Total asset turnover= Ⅳ. Profitability ratios Profit margin= ROA= ROE= ROE=
Ⅴ. Market value ratios
Price-earnings ratio= [EPS= ] PEG ratio= Price-sales ratio= Market-to-book-ratio= Tobin’s Q ratio=
Enterprise value-EBITDA ratio= Chapter 4
Ⅰ. Internal Growth Rate Internal growth rate= Ⅱ. Sustainable Growth Rate Sustainable growth rate=
[b=plowback (intention) ratio=] [Addition to retained
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2023-03-12
