|
NAME |
RATIO |
UNIT |
FORMULA |
IT SHOWS: |
|
General Liquidity Ratios |
Asset Turnover |
value |
 |
What is the company's
annual asset turnover or rather how the company makes use of its assets
with a goal of generating revenue?
Assets that are at the company property disposal are
expressed in a monetary unit of measurement. Here belong the following
items, rights and money. |
| Short-term Asset
Turnover |
value |
 |
What is the
ratio between the total revenue and short-term assets? Furthermore,it
shows what is the annual short-term assets turnover of the company or
rather it shows the benchmark of how efficient is the company in using
the assets to generate revenue. Short-term assets are those assets that
are constantly transformed. They consist of the assets to be sold,
inventories, short-term financial investments, short-term operating
receivables and financial assets. |
| Long-term Asset
Turnover |
value |
 |
What is the ratio
between the total revenue and long-term assets? The greater the value
less long-term assets are required for generating revenue. Long-term
assets consist of intangible assets and long-term deferred costs and
accrued revenues, as well as tangible assets, investment property,
long-term financial investments and long-term operating receivables. |
|
General Ratios of Debt and Coverage Rate |
Inventory Turnover Rate I |
value |
|
How
many sales revenues units generates one unit of inventory stock? |
|
Inventory Turnover Rate II |
value |
 |
How
many units of material costs generates one unit of inventory stock? |
| Raw
Materials and Material Inventory Turnover Rate |
value |
 |
How
many units of material costs are generated by one unit of raw materials
and materials inventory? |
|
Asset Turnover Ratios |
Collection Period
I |
number of days |
|
How many days are
required in average for paying off receivables? It is a significant
financial indicator of time required for convering receivables to money.
Low indicator value can tell you that the company manages receivables
efficiently. |
| Collection Period II |
number of days |
|
How many days are in
average required for paying off receivables? It is a significant
financial indicator of time required for convering receivables to money.
Low indicator value can tell you that the company manages receivables
efficiently. |
| Receivables Turnover I |
value |
|
What is the ratio
between total revenue and the balance of accounts receivable? |
| Receivables Turnover II |
value |
 |
What is the ratio
between sales revenues and the balance of accounts receivable? |
|
Inventory Turnover Ratios |
Supplier's Credit Activity |
number of days |
 |
How
many days in average is the company subject to crediting by suppliers? |
|
Inventory Period |
number of days |
 |
How
many days in average are required to turn inventory to sales revenues? |
| Raw
Materials and Material Inventory Period |
number of days |
 |
How
many days in average are required to turn inventory of raw materials and
material to sales revenues? |
|
Ratios of Operation Revenue to Expenses |
Asset Turnover |
value |
 |
What is the company's
annual asset turnover or rather how the company makes use of its assets
with a goal of generating revenue?
Assets that are at the company property disposal are
expressed in a monetary unit of measurement. Here belong the following
items, rights and money. |
| Short-term Asset
Turnover |
value |
|
What is the
ratio between the total revenue and short-term assets? Furthermore,it
shows what is the annual short-term assets turnover of the company or
rather it shows the benchmark of how efficient is the company in using
the assets to generate revenue. Short-term assets are those assets that
are constantly transformed. They consist of the assets to be sold,
inventories, short-term financial investments, short-term operating
receivables and financial assets. |
| Long-term Asset
Turnover |
value |
|
What is the ratio
between the total revenue and long-term assets? The greater the value
less long-term assets are required for generating revenue.
Long-term assets consist of intangible assets and long-term deferred
costs and accrued revenues, as well as tangible assets, investment
property, long-term financial investments and long-term operating
receivables. |
|
Return on Assets (ROA )and Equity (ROE) Ratios |
Inventory Turnover Rate I |
value |
 |
How
many units of sales revenus is generated by one unit of inventory stock? |
|
Inventory Turnover Rate II |
value |
|
How
many units of material cost is generated by one unit of inventory stock? |
|
Raw Materials and Materials Inventory Turnover Rate |
value |
|
How
many units of material costs are generated by one unit of raw materials
and materials inventory? |
|
Asset Turnover by Months |
Receivables Turnover I |
value |
 |
Wgat is the ratio
between total revenue and the balance of accounts receivable? |
| Receivables Turnover II |
value |
|
What is the ratio
between the sales revenues and the balance of accounts receivable? |