HBX Core Final Exam Questions and Answers 2025/2026 with complete Solutions
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HBX Core
Income Before Taxes - ️️The amount shown on the Income Statement after all
expenses have been taken away from the revenue for the period but before any tax
expense for the period. May also be referred to as Pretax Profit.
Net Present Value - ️️Is a calculation of the present values of al...
HBX Core Final Exam
Income Before Taxes - ✔️✔️The amount shown on the Income Statement after all
expenses have been taken away from the revenue for the period but before any tax
expense for the period. May also be referred to as Pretax Profit.
Net Present Value - ✔️✔️Is a calculation of the present values of all the cash inflows
and outflows of a project or investment.
Excel formula =NPV(E4,B3:B12)+B2
Remember,for NPV you have to manually add the negative outflow from time zero
related to the initial investment.
Asset/Expense Accounts - ✔️✔️Asset and expense accounts increase with debit and
decrease with credit.
Income Statement - ✔️✔️Shows a company's financial performance, because it shows
the accumulation of all nominal accounts over a period of time.
Internal Rate of Return (IRR) - ✔️✔️The discount rate that sets the net present value
(NPV) of a project equal to zero. The IRR allows us to find the percentage rate that
would be earned for a given set of cash flows.
Leverage Ratio Calculation - ✔️✔️Average Total Assets/Average Equity.
Suggested Formula =Average (B11,D5)/Average (Sum(B16:B18),D8).
Present Value Calculation - ✔️✔️It is calculated by multiplying the annual payment by
the present value of an annuity factor.
$18,000*6.71008=$120,781
Return on Equity (ROE) - ✔️✔️The return that a business generates during a period on
equity invested in the business by the owners of the business.
, Measured in DuPont Framework.
Return on Investment (ROI) - ✔️✔️The return or profit received as a result of investing
funds.
Not measured by the DuPont Framework.
Cash Conversion Cycle (CCC) - ✔️✔️The number of days between when a company
pays for inventory purchases and when a company collects from customers.
Not measured by the DuPont Framework.
Interest Coverage Ratio - ✔️✔️The number of times a company can cover its interest
expense only using its earnings before interest and tax.
Not part of the DuPont Framework.
Deferred Tax Asset - ✔️✔️Arises when taxable income exceeds Income Before Taxes
due to a temporary timing difference.
When a deferred Tax Asset arises it means a company is recognizing Tax Expense now
on an amount of income that will be reflected in the financial records later.
Profit Margin - ✔️✔️Profit Margin (Net Income/Sales) measures the ability of a
company to make a profit relative to revenue generated during a period.
In Excel Net Income/Revenue.
Average Collection Period - ✔️✔️365/AR Turnover =365/(Credit Sales/ Average AR
Balance)
Current Ratio - ✔️✔️The current ratio is a measure of a business' ability to pay its short
term obligations.
Quick Ratio - ✔️✔️measures the ability of a company to use its quick assets to pay off
its short-term debts.
Debt to Equity Ratio - ✔️✔️measures a company's leverage, not ability to pay off its
debts.
Indirect Method to create the Statement of Cash Flows - ✔️✔️A gain, an increase in
operating assets, and a decrease in operating current liabilities would all need to be
subtracted from net income in order to convert net income into operating cash flow
when using the indirect method to create the Statement of Cash Flows.
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