Summary: Reader Financial Management Fm3.2 | Sirks
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1 Other ratios
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Average payable period
Average payables * 365 days
Annual credit purchases
Dit is het tegenovergestelde van average collection period. Het is het aantal dagen dat een bedrijf neemt om de handelsschulden af te betalen.
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Average storage period of inventories
average investories * 365 days
cost of goods sold
Hoe lang het duurt om de voorraad te verkopen.
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4 Profitability ratios
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Return on total assets (after taxes) = ROA
Net profit + interest * 100%
Average total assets
Winst na interest en belasting * 100%
Gemidd. totaal vermogen
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Leverage effect (gearing)
ROE (after taxes) = ROA (after taxes) + [ROA (after taxes) - Average Interest] * Average Debt
Average of equities
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P/E-ratio = price/earnings ratio
Market price share
EPS (after taxes)
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6 16 A
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Average issue price per share
[Common stock * price (share)] + add. paid in capital * 100
Common stock
Emissieprijs: prijs waarvoor effecten (aandelen en obligaties) op de markt worden gebracht.
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Is a company's takeover based on the NPV per share or the Book Value per share?
Since you'll have the intention to continue the firm's activities, you're interested in the value of the company minus the future net profits:
NET PRESENT VALUE per share
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7 16 B
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Depreciation expense tangable assets
Gross fixed tangible assets * % depreciation
Time
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Amortization expense goodwill
Acquisition costs take over ( - market value)
time/time
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8 16 C
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Intangables are considered as an asset and capitalized on the balance sheet. What is the alternative way of reporting intangible assets?
The can be expensed (amortized = afgeschreven) at once, so they won't be considered as an asset. This means that the invested money in these intangibles will be seen as an immediate expense and this amount will be debited (afgeschreven gedebiteerd) on the income statement.
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