1. Assets = liabilities+owners' equity income-expenses = profits
2. Net cash flow (NCF) formula: NCF=CFO+CFI+CFF.
3. Current ratio = current assets? current liabilities
4. Quick ratio = (current asset stock)? current liabilities
5. Asset-liability ratio = liabilities? Assets and asset-liability ratio are the most commonly used debt ratios.
6. Equity multiplier (leverage ratio) = assets? Owner's equity = 1? (1- asset-liability ratio), asset-liability ratio = liabilities? Owner's equity = asset-liability ratio? (1- asset-liability ratio), the larger the value, the higher the financial leverage ratio and the heavier the debt.
7. Interest multiple =EBIT? Interest, EBIT is the income before interest and tax. Interest multiple measures the degree of interest protection of long-term debt. Asset-liability ratio, equity multiplier and debt-equity ratio measure the degree of principal guarantee of long-term and long-term debts.
8. Inventory turnover rate = annual sales cost? Annual average inventory, inventory turnover days =365 days? stock turnover
9. Accounts receivable turnover rate = sales revenue? Average annual accounts receivable. Average collection period =365 days? receivable turnover ratio
10. Total assets turnover rate = annual sales revenue? Average annual total assets. The greater the turnover rate of total assets, the stronger the sales ability of enterprises and the higher the efficiency of asset utilization.
1 1. Sales profit rate = net profit? Sales revenue
12. Return on assets = net profit? total assets
13. ROE (ROE) = net profit? Owner's equity
14.FV=PV？ ( 1+i)n，PV= FV？ (1+i)n .FV represents the final value, that is, the final value of the currency at the end of the nth year; N represents the number of years; I stands for annual interest rate; PV stands for principal or present value.
15. ir = in-p. Where: In is the nominal interest rate, IR is the real interest rate, and P is the inflation rate.