Financial Statement Analysis 5. CHEAT SHEETS C06 / snes ees Sales Gross PRorrT MARGIN pe SGBA/SaLES anes Sales NOP NOP Marci oP Marit Sates NPBT Manain pli Sales NPAT MaRcin = ‘Near Sales NPAUI Marcin anaue Sales E8178 Mac ena pimps Pau Dividends Declared Sales N ReTURN on Equity (ROE) aaNPAT © Nev Worn RETURN ON ASSETS (ROA) = = = NPAT _ ToTAL ASSETS SALES GROWTH ae Saves, TAX EXPENSE ‘Tax EFFECTIVE RATE Go bie NPBT ‘The Management Center © 39Financial Statement Analysis payor Dividends Dvioewos Pavou' pd — Dividends TAINED RA Eaeead SUSTANABLE GROWTH otained Rowe © ROE ate - ENTERPRISE VALUE Market Cap.+Total Debt ~ Cash & Equivalents ev/saus EV/EBITOA a Beira ev ee WeeWorek NPAU ‘Foorage Number of Share EnRnins Per Sane (EPS) Market Price EPS, P/E Dividends Market Price NPAT Divioenos Veto Tax BURDON BuRpoy NPaT X FINANCING & _ NPBT IvesTING BuRDON “NOP oP XNOP MARGIN . Sales Sales xAsserUTiuzaTION = = Ses _ Total Assets = RETURN ON ASSET xTOTALASSETS/ Total Ass Eur Net Wortk = RETURN ON EQUITY The Management Center © 42Financial Statement Analysis Working INVESTMENT Trading Assets — Spontaneous Financin ARES Ais Baas = ALPS % CHG WI WiI/ Sates, ‘TRADING Assers DOH: J a 2) NRO: AP 365 * Sates “365 venom Inventory , 465 iwvenronv Dow ren? 365 ‘Adv. Pay VANCE Paves DOK MP OY 365 A Dor SEO 3 SPONTANEOUS FINANCE DoH Alp. 00H x NP 0 AE x05 “Accs Exp Accnueo Exrensts 00H Acc Eee ceRLED EXPENSES ee 365 ‘Down Pare D0 DP x 365 Sates “365 Overarine Cycue AR Dok + Inventory Dok + Adv. Pay Doh ASSET Conversion Cyctt Trading Assets Dok ~ Spontaneous Finance Doh Gross PLant TURNOVER aad Gross PPRE NET PLANT TURNOVER ae Net PPAE Sales ‘ToTAL ASSETS TURNOVER a Total Assets Gross PRE Pont bre Total Depreciation ‘Accumulated Depreciation PLANT AGE ——aoOte Total Depreciation PLANT LiFe REMAINING Net PP&E Total Depreciation The Management Center © 40Financial Statement Analysis Current Assets CCurReNT RATIO pacer Arete Current Liabiticies Current Assets ~ Inventory lek RATIO . Current Liabilities Cask + Marketable Securities (CASH RATIO = Current Liabilities sh + Marketable Securities + Accounts Rece. Tabilities DEFENSIVE INTERVAL Net WorkiNG CAPITAL Current Assets — Current Liabilities oP Interest Expense Total Liabilities Net Worth Inrenest Coverace: NOP ToTALLIABIUTIES /NETWORTH = Total Debt (STD <D) Net Worth GEARING RATIO. Total Debt (STD <D) ToTAL DEBT / TOTAL ASSETS Taval Assets Net Worth Net WoRTH / TOTAL ASSETS pee Total Assets ‘The Management Center © a1