"A decrease in the current ratio and increase in the acid test ratio" Essays and Research Papers

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    Investor Ratio Analysis

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    Investor Ratios There are various ratios that are designed to help investors who hold shares in a company to assess the returns on their investment. These are: Dividend per Share The dividend per share ratio relates the dividends pertaining to an accounting period to the amount of shares in issue during the period. The ratio is given as follows: Dividend per share = Dividends pertaining to a period Number of shares in issue The ratio provides an indication of the cash return

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    Debt/Equity Ratio

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    Debt/Equity Ratio What Does Debt/Equity Ratio Mean? A measure of a company’s financial leverage calculated by dividing its total liabilities by its stockholders’ equity; it indicates what proportion of equity and debt the company is using to finance its assets. http://financial-dictionary.thefreedictionary.com/debt%2Fequity+ratio ’Debt/Equity Ratio’ A high debt/equity ratio generally means that a company has been aggressive in financing its growth with debt. This can result in volatile earnings

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    Defining Key Ratios

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    Defining Key Ratios: http://www.equitymaster.com/detail.asp?date=01/05/2010&story=3&title=Investing-Back-to-basics-XXI * Net interest margin (NIM)  * Operating profit margin (OPM)  * Cost to income ratio  * Other income to total income ratio Net interest margin (NIM): Just as we calculate and measure performances of non-financial companies on the basis of their operating performance (EBITDA margins)‚ the performance of banks is largely dependent on the NIM for the year. The difference

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    Inventory Turnover Ratios

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    4-2 Why would the inventory turnover ratio be more important for someone analyzing a grocery store chain than an insurance company? The inventory turnover ratio is important to a grocery store because of the much larger inventory required and because some of that inventory is perishable. An insurance company would have no inventory to speak of since its line of business is selling insurance policies or other similar financial products--contracts written on paper and entered into between the company

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    Price Earnings Ratio

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    Price/Earnings Ratio Model (P/E) The P/E looks at the relationship between the stock price and the company’s earnings. The P/E is the most popular metric of stock analysis. A valuation ratio of a company’s current share price compared to its per-share earnings. For example‚ if a company is currently trading at $60 a share and earnings over the last 12 months were $2 per share‚ the P/E ratio for the stock would be 30 ($60/$2). The earnings multiplier can be computed as follows: P/E Ratio = Current Market

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    Nurse Staffing Ratios

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    Nurse staffing ratios Running head: NURSE STAFFING RATIOS Nurse Staffing Ratios Maureen K. Halstead Grand Canyon University: Theories and Concepts in Leadership and Management/451V September 15‚ 2012 Nurse Staffing Ratios Over the past number of years there has been a nursing shortage which has led to the need of more registered nurses in the hospital setting. This is due to the uprising acuity of patient care and a decrease in there overall hospital stay

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    Case Study HBS: The case of the Unidentified Ratios Based on the information provided by the common-sized financial statements‚ we came up to the conclusion that: Firm A – Investment Bank Main reasons: High level of leverage‚ demonstrated in the highest ratios of all companies: assets/equity and debt/equity. Highest number of days of receivable – banks lend money to their costumers (ex. long term loans) and expect to receive this money in a not very short period of time‚ reflected in the

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    Bp Accounting Ratios

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    financial statements and ratios are good indicators of its performance over the years. This report specifically compares the ratios for 2004 and 2005‚ with some additional insight into 2003‚ 2002‚ and 2001. The current ratio has increased by 0.0534 from 0.9900 to 1.434. As the current ratio is a measure of liquidity and ability to meet short-term debt requirements‚ BP was more able to meet their short term debt obligations in 2005 than 2004. From 2001 to 2003 the current ratios were 1.0767‚ 0.9733‚

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    profitability ratios for making a financial statement analysis. We will state opinions in regard to the previously analyzed figures and comment on them. The overall profitability (ROI) is 23‚01% in 2011 and 24‚18% in 2012. So the ROI is showing an increase in the period analysed because of the increasing PMR (from 18‚29% to 19‚55%)and ATOR decreases slightly (1‚26 to 1‚24). The earning capacity analysis (PMR) shows a positive development. The main reason for that is an increase in the turnover

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    As the result of the ratio analysis. There are 5 limitations of ratio analysis as well. The first limitation of the ratio analysis is Comparing the ratios between two organizations/firms is a smooth path to do it. This is because‚ different organization/firms might have face unequal figures of earnings‚ losses. In addition‚ fact is the two difference organizations/firms might have different economic environment or production technologies even though they produce the same range of the product. For

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