Dit is een formuleblad waar alle formules in staan die je nodig hebt om het vak Financiering aan de Hogeschool van Amsterdam af te ronden. Het document bevat ook een aantal voorbeelden.
Balance sheet = Current assets + Fixed assets = Current liabilities + LTD + Equity
Sources (bron) = Assets
Liabilities
Equity
Uses (verbruik) = Assets
Liabilities
Equity
Net Working Capital (NWC) = Current assets – Current liabilities
Earnings per share = Net income : Total shares outstanding
Cash Flow from Assets (CFA) = OCF – CAPEX – Change in NWC
Cash Flow from Assets (CFA) = Cash Flow to Creditors + CF to Shareholders
Cash Flow to Shareholders (CFS) = Dividends paid – Net owner’s equity
Cash Flow to Creditors (CFC) = Interest paid – Net LTD
Total Cash Flow = Cash Flow from operating activities + Investing activities +
Financing activities
Cash from Operating Activities (COA) = EBIT + Depreciation
CAPEX = Net PPE + Depreciation
EBITDA = Net Profit + Interest + Taxes + Depreciation and Amortization
Cash Flow Statement (Indirect):
1. Cash Flow Operating Activities
Net Profit / (Loss) X / (X)
Add back non-cash expenses:
Depreciation X
Amortization X
(Gain) / Loss on scale non-current assets (X) / X
Adjust movement in working capital:
(Increase) / Decrease in inventory (X) / X
(Increase) / Decrease in receivables (X) / X
Increase / (Decrease) in payables X / (X)
Net Cash Flow from Operating Activities X
, 3. Cash Flow Financing Activities
Increase / (Decrease) Notes payable X / (X)
Increase / (Decrease) LTD X / (X)
Dividends paid (X)
(Increase) / Decrease Net change Common S. (X) / X
Current ratio = Current assets : Current liabilities
Quick ratio = (Current assets – Inventory) : Current liabilities
Total Debt ratio = (Total assets – Total equity) : Total assets
Cash ratio = Cash and cash equivalents : Current liabilities
Debt-Equity ratio = Total debt : Total equity
Profit margin = Net income : Sales
Total asset turnover = Sales : Assets
Cash coverage ratio = (Operating profit + Non-cash deductions) : Interest
Cash coverage ratio = (EBIT + Depreciation) : Interest
Times interest earned = EBIT : Interest
Inventory turnover = Cost of goods sold : Inventory
Days’ sales in receivables = 365 days : Inventory turnover
Payables turnover = Credit purchases : Trade payables
Days’ purchases in payables = 365 days : Payables turnover
Net Working Capital turnover = Sales : Net Working Capital
Total Asset turnover = Sales : Total assets
External Financial Needs (EFN):
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