Financial Management an der Universität St. Gallen | Karteikarten & Zusammenfassungen

Lernmaterialien für Financial Management an der Universität St. Gallen

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Return on equity 

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Profitability 


ROE (%) = (Profit after tax / Average equity) * 100

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Return on shareholders' equity


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TESTE DEIN WISSEN

Profitability

Includes preference & ordinary shareholders, excludes non-controlling interest


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


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TESTE DEIN WISSEN

Return on ordinary shareholders' equity

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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

Gross Profit Margin

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Profit Margin


Gross Profit = Revenue - Cost of Sales


GP (%) = (Gross Profit / Turnover) * 100


​Higher = Better 

GP > industry => could hold competitive advantage

Could decrease when competition increases

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Mark-up

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


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Operating profit margin


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Portion of revenue after operating expenses 


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


Increase OP = positive 

Investors look for strong, consistent OP


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Earnings before interest and tax margin


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Profit made by a company's operating and investment activity excluding financial costs


EBIT = ((Profit before tax + finance cost) / revenue) * 100



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Net profit margin  

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Profit Margin


Portion of turnover after tax 


NP = (Profit after tax / Revenue) * 100

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Total asset turnover ratio 

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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 

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TESTE DEIN WISSEN

Property, Plant and Equipment turnover ratio


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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 

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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

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

Q:

Return on equity 

A:

Profitability 


ROE (%) = (Profit after tax / Average equity) * 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:

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:

Gross Profit Margin

A:


Profit Margin


Gross Profit = Revenue - Cost of Sales


GP (%) = (Gross Profit / Turnover) * 100


​Higher = Better 

GP > industry => could hold competitive advantage

Could decrease when competition increases

Q:

Mark-up

A:

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


Mehr Karteikarten anzeigen
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:

Earnings before interest and tax margin


A:

Profit made by a company's operating and investment activity excluding financial costs


EBIT = ((Profit before tax + finance cost) / revenue) * 100



Q:

Net profit margin  

A:

Profit Margin


Portion of turnover after tax 


NP = (Profit after tax / Revenue) * 100

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:

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:

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:

Return on assets

A:

Profitability

=> how efficient are total assets utilised to generate turnover


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


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