Financial Management at Universität St. Gallen | Flashcards & Summaries

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Lernmaterialien für Financial Management an der Universität St. Gallen

Greife auf kostenlose Karteikarten, Zusammenfassungen, Übungsaufgaben und Altklausuren für deinen Financial Management Kurs an der Universität St. Gallen zu.

TESTE DEIN WISSEN

Current asset turnover ratio 

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TESTE DEIN WISSEN

Turnover ratio


Number of times per year the investment in current assets is converted into turnover


CA turnover = Turnover / Average current assets

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TESTE DEIN WISSEN

Current Ratio 


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TESTE DEIN WISSEN

Liquidity Ratio


Compare all current assets and current liabilities


Current ratio = Current assets / current liabilities 


< 1 => could indicate insufficient liquidity, depending on the type of business 


< 1 => 


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TESTE DEIN WISSEN

Profitability Ratios


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TESTE DEIN WISSEN

1. Return on assets

2. Return on equity

3. Return on shareholders equity


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TESTE DEIN WISSEN

Liquidity ratios

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TESTE DEIN WISSEN

1. Current ratio

2. Quick (acid-test) ratio

3. Cash ratio 


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TESTE DEIN WISSEN

Return on assets

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TESTE DEIN WISSEN

Profitability

=> how efficient are total assets utilised to generate turnover


ROA (%) = (Profit after tax / Average total assets) * 100


Lösung ausblenden
TESTE DEIN WISSEN

Total asset turnover ratio 

Lösung anzeigen
TESTE DEIN WISSEN

Turnover Ratio


Indicates efficiency with which assets generate turnover 


TA (times) = Turnover / Average total assets


When TA improves while profit margins stay same => ROA should increase 

Lösung ausblenden
TESTE DEIN WISSEN

Return on ordinary shareholders' equity

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TESTE DEIN WISSEN

Profitability

Includes ordinary share capital AND reserves


ROSHE (%) = ((Profit after tax - non-controlling interest - preference dividends) / Average ordinary shareholders' equity) * 100

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TESTE DEIN WISSEN

Operating profit margin


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TESTE DEIN WISSEN

Portion of revenue after operating expenses 


OP (%) = (Operating Profit / Revenue) *100 


Increase OP = positive 

Investors look for strong, consistent OP


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TESTE DEIN WISSEN

Mark-up

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TESTE DEIN WISSEN

Mark-up (%) = (Gross profit / cost of sales) * 100


Lösung ausblenden
TESTE DEIN WISSEN

Return on shareholders' equity


Lösung anzeigen
TESTE DEIN WISSEN

Profitability

Includes preference & ordinary shareholders, excludes non-controlling interest


ROSE (%) = ((Profit after tax - non-controlling interest) /Average shareholders' equity) * 100


Lösung ausblenden
TESTE DEIN WISSEN

Property, Plant and Equipment turnover ratio


Lösung anzeigen
TESTE DEIN WISSEN

Turnover Ratio 


Evaluates the utilisation of a companies investment in PPE


PPE turnover = Turnover / Average PPE @ carrying value 


Carrying value = cost price - accumulated depreciation 

Lösung ausblenden
TESTE DEIN WISSEN

Net profit margin  

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TESTE DEIN WISSEN

Profit Margin


Portion of turnover after tax 


NP = (Profit after tax / Revenue) * 100

Lösung ausblenden
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Beispielhafte Karteikarten für deinen Financial Management Kurs an der Universität St. Gallen - von Kommilitonen auf StudySmarter erstellt!

Q:

Current asset turnover ratio 

A:

Turnover ratio


Number of times per year the investment in current assets is converted into turnover


CA turnover = Turnover / Average current assets

Q:

Current Ratio 


A:

Liquidity Ratio


Compare all current assets and current liabilities


Current ratio = Current assets / current liabilities 


< 1 => could indicate insufficient liquidity, depending on the type of business 


< 1 => 


Q:

Profitability Ratios


A:

1. Return on assets

2. Return on equity

3. Return on shareholders equity


Q:

Liquidity ratios

A:

1. Current ratio

2. Quick (acid-test) ratio

3. Cash ratio 


Q:

Return on assets

A:

Profitability

=> how efficient are total assets utilised to generate turnover


ROA (%) = (Profit after tax / Average total assets) * 100


Mehr Karteikarten anzeigen
Q:

Total asset turnover ratio 

A:

Turnover Ratio


Indicates efficiency with which assets generate turnover 


TA (times) = Turnover / Average total assets


When TA improves while profit margins stay same => ROA should increase 

Q:

Return on ordinary shareholders' equity

A:

Profitability

Includes ordinary share capital AND reserves


ROSHE (%) = ((Profit after tax - non-controlling interest - preference dividends) / Average ordinary shareholders' equity) * 100

Q:

Operating profit margin


A:

Portion of revenue after operating expenses 


OP (%) = (Operating Profit / Revenue) *100 


Increase OP = positive 

Investors look for strong, consistent OP


Q:

Mark-up

A:

Mark-up (%) = (Gross profit / cost of sales) * 100


Q:

Return on shareholders' equity


A:

Profitability

Includes preference & ordinary shareholders, excludes non-controlling interest


ROSE (%) = ((Profit after tax - non-controlling interest) /Average shareholders' equity) * 100


Q:

Property, Plant and Equipment turnover ratio


A:

Turnover Ratio 


Evaluates the utilisation of a companies investment in PPE


PPE turnover = Turnover / Average PPE @ carrying value 


Carrying value = cost price - accumulated depreciation 

Q:

Net profit margin  

A:

Profit Margin


Portion of turnover after tax 


NP = (Profit after tax / Revenue) * 100

Financial Management

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