Business Analysis (Fach) / Formeln (Lektion)
In dieser Lektion befinden sich 22 Karteikarten
Die Formeln für Business Analysis Kajüter an der WWU
Diese Lektion wurde von leander_ms erstellt.
Diese Lektion ist leider nicht zum lernen freigegeben.
- EBIT EBIT = Segment Result+Interest Result+Taxes
- EVA EVA=(ROCE-WACC)*Capital Employed or EVA=EBIT-WACC*Capital Employed or NOPAT-CAPITAL*WACC
- ROCE ROCE= EBIT/Capital Employed
- FCF after tax FCF=Segment result+Depreciation+Capital Expenditures
- Days Invenory Outstanding (DIO) DIO = Inventories*365/Cost of conversion
- Days Sales Outstanding (DSO) DSO = Receivables*365/sales
- Days Payables Outstanding (DPO) DPO = Trade liabilities*356/Material expenses
- Cash Conversion Cycle (CCC) CCC = DIO+DSO-DPO
- Working Capital Inventories+Trade receivables-Trade liabilities
- Working Capital Ratio Working Capital Ratio = Working Capital/Sales
- Cost of Conversion Material Expense+Personnel Expense+Other operating Expenses+Depreciation
- NOPAT (Net Operating Profit after taxes) =EBIT +Increase in Equity Equivalents = Net Operating Profit Before Taxes - Cash Operating Taxes = NOPAT
- CAPITAL Equity Employed + Cash equivalents = CAPITAL
- PER (price-earnigns-ratio) PER = share price/EPS EPS -> Earnings per share
- Market Value (MV) MV = Profit*PER Profit -> See Net Income
- Asset structure Asset intensity = Non-current assets/Total assets
- Asset turnover Turnover of receivables = Sales/Trade receivables Turnover of inventory = Sales/Inventories
- Capital structure Equity ratio = Equity/(Equity+liabilities) Gearing = Total liabilities/(Equity+liabilities) Dynamic Gearing = (Total liabilities-Liquid Funds)/Cash Flow
- Horizontal structure Asset coverage A = Equity/Non-current assets Asset coverage B = (Equity+Non-current liabilities)/Non-current assets Cash ratio = Cash/Current liabilities Acid Test ratio = Current assets less Inventories/Current ...
- Profitability ratios Return on equity = Net Income before Taxes/Equity Return on investment = (Net Income before taxes+interest expenses)/Total assets Return on sales = Net Income before taxes/Sales
- Expense-to-sales ratios Personnel-to-sales ratio = Personnel expenses/Sales Material-to-sales ratio = Material expenses/Sales
- Interest cover Interest cover=EBIT/Interest expenses