FAR Performance analysis (指標)
流動性
1 Wotkinh Capital = CA – CL
2 Current Ratio = CA/CL
3 Acid Test or Quick ratio = (Cash + Marketable securities + AR) / CL
在庫がここには含まれない！
長期返済能力
1. Debt to Equity = Total liability / Total owners’ equity
2. Times interest accrued = Income beofre intrest and Income tax / Inteerest expense
効率性
AR Turnover = Net credit sales / Average AR balance
* (Beg + End) / 2 を使うこともある。
Inventory Turonver = COGS / Average Inventory
収益性
ROI = Net Income / Total Asset (Asset = Investment)
ROE = Net Income / Total Equity
Book value per common stock = Book value * CS / Common stock数