script.py

Created on October 25, 2024
1.46 KB
QCM 1 
Net worth = total asset - liab
Net working capital = current asset - liab
EBIT = total revenues - costs - dep

Debt ratio = debt/ market value + debt
D/E = debt / book value of eq
Quick ratio = Actifs current - Inventaire / Current passif
Cash ratio = trésorerie et équivalents / passifs courants 
Trésorerie et eq = current actifs - inventaire - comptes clients 
Asset turnover = ventes / actifs totaux moyens
Stock turnover = cogs / stock moyen
Days in inventory = 
  Inventaire moyen/ (COGS/365)
Profit margin = Bénéfice net/ ventes*100
ROA = Bénéfice net/ Average total asset 
  = EBIT - Taxes/ Average total asset
  = Porfit margin * Asset turnover 
  = Résultat net/ total asset
Payout ratio = (divident per share/ earnings per share)*100
P/E ratio = price per action/ earning per share

CDR 
Revenu net des ventes = revenu brut - retour sur ventes
Gross profit = revenu net - COGS 
Frais d'exploitation : 
  - salaires et charges sociales 
  - dep 
  - pub
  - dépenses utilitaires
Revenu d'exploitation = gross profit - frais d'exploitation 
Other : 
  - revenu financiers (divident revenue, rent revenue)
  - charges d'intérêts (interest expense)
revenu avant impots = revenu d'exploitation + autres
revenu net = revenu avant impots - impots
opération abandonnées = revenu net - revenu des opé continues

Éléments pas cash 
-  Post dated checks 
-  Certificates of deposit 
-  Restricted cash in a separate account
-  Bank overdraft in an other bank