Chapter 4
Financial Ratio Analysis
Znaczenie wskaźników
Financial ratios are quantitative tools that analyze and assess the financial health, performance, and stability of a business.
They are derived from the ...
Rodzaje wskaźników
Ratios are tools that help evaluate a business's financial health and financial performance.
Liquidity ratios, profitability ratios, activity ratios, ...
Znaczenie analizy wskaźnikowej
Ratio analysis is a financial tool that enables firms to make informed decisions based on their financial condition and operational efficiency.
By ...
Wskaźniki płynności
Liquidity ratios are financial metrics that assess a company's ability to meet its short-term obligations.
Consider Jerry, a financial analyst in a ...
Wskaźniki płynności: Wskaźnik płynności bieżącej
The current ratio is a financial metric used to assess a company's ability to pay its short-term obligations with its short-term assets.
To calculate ...
Wskaźniki płynności: Szybki wskaźnik
The quick ratio, or an acid-test ratio, is a financial metric evaluating a company's short-term liquidity without relying on the sale of inventory.
...
Wskaźniki płynności: Wskaźnik płynności
The liquid or cash ratio is a financial metric to evaluate a company's ability to cover its short-term liabilities with its most liquid assets, namely ...
Wskaźniki rentowności
Profitability ratios assess a company's ability to generate earnings relative to its revenue, assets, and equity by effectively managing its ...
Wskaźniki rentowności: Wskaźnik zysku brutto
The Gross Profit Ratio indicates the proportion of money left over from revenues after accounting for the cost of goods sold.
This ratio is significant as ...
Wskaźniki rentowności: Wskaźnik zysku netto
The net profit ratio measures a company's profitability by providing insights into its efficiency in converting revenue into actual profit after ...
Wskaźniki rentowności: Zwrot z kapitału własnego
Return on equity measures a company's profitability relative to shareholders' equity, reflecting how effectively management uses equity capital to ...
Wskaźniki rentowności: Zwrot z aktywów
Return on Assets is a financial ratio that measures a company's ability to generate profit from its assets.
A higher ratio indicates more efficient ...
Wskaźniki rentowności: zwrot z zaangażowanego kapitału
Return on Capital Employed is a financial metric that measures a company's profitability and the efficiency with which its capital is employed.
It is ...
Wskaźniki rentowności: Zysk na akcję
Earnings per share is a financial metric that indicates a company's profitability on a per-share basis.
It is calculated by dividing a company's ...
Wskaźniki rentowności: Wskaźnik ceny do zysku
The price-earnings ratio is a financial metric used to evaluate a company's stock price relative to its earnings.
It is calculated by dividing the ...
Współczynniki wypłacalności
Solvency ratios are crucial indicators to measure a company's ability to meet its long-term debt obligations.
Solvency ratios differ from liquidity ...
Wskaźniki wypłacalności: Wskaźnik zadłużenia do kapitału własnego
The Debt-to-Equity ratio is a financial metric that measures a company's financial leverage by comparing its total liabilities to its ...
Współczynniki wypłacalności: Własny współczynnik
The proprietary ratio assesses the proportion of a company's total assets financed by shareholder equity.
This ratio is important as it indicates a ...
Współczynniki wypłacalności: wskaźnik zdolności spłaty odsetek
The interest coverage ratio measures a company's ability to pay interest on its debt. It shows how easily a company can cover its interest expenses ...
Wskaźniki aktywności
Activity ratios are important indicators that measure a company's efficiency in utilizing its assets to generate sales and revenue.
Activity ratios ...
Wskaźniki aktywności: Wskaźnik rotacji aktywów ogółem
The total asset turnover ratio measures a company's efficiency in using its assets to generate sales.
This ratio indicates how many dollars of sales ...
Wskaźniki aktywności: Wskaźnik rotacji środków trwałych
The fixed asset turnover ratio measures a company's efficiency in using its fixed assets to generate sales.
The fixed asset turnover ratio is ...
Wskaźniki aktywności: Wskaźnik rotacji aktywów bieżących
The Current Asset Turnover Ratio is an essential financial metric that indicates how efficiently a company uses its current assets to generate revenue.
It ...
Wskaźnik aktywności: Kapitał obrotowy
Working capital is the difference between a company's current assets and current liabilities.
It measures a company's short-term financial health ...
Wskaźniki działalności: Wskaźnik rotacji kapitału obrotowego
The Working Capital Turnover Ratio measures how efficiently a company utilizes its working capital to generate sales.
Working capital is the money ...
Wskaźniki aktywności: Wskaźnik rotacji zapasów
The stock turnover ratio, also known as inventory turnover ratio, measures how efficiently a company manages its inventory.
For calculating the stock ...
Wskaźniki aktywności: Wskaźnik rotacji należności
The accounts receivable turnover ratio measures how efficiently a company collects payments owed by its customers for credit sales.
It is calculated by ...
Wskaźniki aktywności: Wskaźnik rotacji zobowiązań
An accounts payable turnover ratio measures how efficiently a company pays its suppliers or creditors over a specific period.
The accounts payable ...
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