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Nettorendabiliteit van het = (nettobedrijfsresultaat/eigen vermogen)*100
eigen vermogen
Ratio:liquiditeit
Current ratio
Acid test = Quick ratio
Netto bedrijfskapitaal = vlottende activa – VV op korte termijn
Ratio: solvabiliteit
Algemene schuldgraad in = vreemd vermogen / totaal vermogen
ratio (TV=EV+VV)
langetermijnschuldgraad = VV op lange termijn / EV of VV op LT / TV
Dekkingsratio’s:
- géén onderscheid LT en = cashflow na belastingen / Vreemd Vermogen
KT schulden
- wél redenering dat KT
= cashflow na belastingen / Vreemd Vermogen op
schulden minder relevant
lange termijn
Hiervoor Cashflow (FCF) Omzet – alle kosten = netto bedrijfrsesultaat
Netto bedrijfs. – belastingen = winst na belast
-> ook toepasse later! Winst na belast. + afschrijvingen = chasflow
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