financial analysis

Upload: amir-auditor

Post on 03-Mar-2016

7 views

Category:

Documents


0 download

DESCRIPTION

sssss

TRANSCRIPT

FS ANALYSIS AND RATIOS

FS ANALYSIS AND RATIOSFINANCIAL MANAGEMENT IFINACIAL STATEMENTSBalance SheetIncome StatementStatement of Cash FlowsStatement of Equity

FS ANALYSISHorizontal AnalysisVertical AnalysisTrending AnalysisFS RATIOSLiquidity RatiosCurrent Ratio = Current Assets/Current LiabilitiesQuick Ratio = CA-Inventories/Current Liabilities

Activity RatiosInventory Turnover = Sales/Ave. InventoryReceivable Turnover= Sales/Accounts Receivable

FS RATIOSFixed Asset/Total Asset RatiosFixed Asset Turnover = Sales/Fixed AssetTotal Asset Turnover= Sales/Total Asset

Profitability RatiosOperating Income Margin= Income bef. Interest and tax/SalesNet Profit Margin = Income after Interest and tax/Sales

FS RATIOSFixed Asset/Total Asset RatiosFixed Asset Turnover = Sales/Fixed AssetTotal Asset Turnover= Sales/Total Asset

Profitability RatiosOperating Income Margin= Income bef. Interest and tax/SalesNet Profit Margin = Income after Interest and tax/Sales

FS RATIOSProfitability RatiosGross Profit Margin= Gross Profit/SalesReturn on Total Asset= Income after Interest and tax/Total AssetReturn on Equity= Income after Interest and EquityLeverage RatiosDebt Ratio= Liabilities/Total AssetsCoverage RatiosTimes-interest earned= EBIT/Interest Charges

ASSIGNMENTThe Importance of International EnvironmentsThe Globalization of MarketsDevelopment of Multinational and Transnational CorporationsCharacteristics and Operations of MNCs and TNCsEmerging Trends and Challenges in International Business