Atlas Financial Health Ratio Calculation

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https://en.wikipedia.org/wiki/Financial_ratio

  • Current Ratio

    流动比率、营运资金比率。它表明企业流动负债有多少流动资产作为其支付保障，是衡量企业流动资产可以变为现金用于偿还其流动负债的能力。是衡量企业短期风险的指标。

    Formula: Total Current Assets / Total Current Liabilities

    Total Current Assets (IFBS000470): 流动资金\
    Total Current Liabilities (IFBS000500): 短期债务、流动负债。流动负债主要包括短期借款、应付票据、应付账款、预收账款、应付工资、应付福利费、应付股利、应交税金、其他暂收应付款项、预提费用和一年内到期的长期借款等。

  • Quick Ratio

    速动比率。是指速动资产对流动负债的比率。它是衡量企业流动资产中可以立即变现用于偿还流动负债的能力。流动资产中扣除存货，是因为存货在流动资产中变现速度较慢，有些存货可能滞销，无法变现。即Total Current Assets (IFBS000470)中的两项，IFBS000350和IFBS200660。

    Formula: (Cash, Cash Equivalents, and Short Term Investments + Trade and Other Receivables, Current) / Total Current Liabilities

    Cash, Cash Equivalents, and Short Term Investments (IFBS000350): 现金、现金等价物和短期投资\
    Trade and Other Receivables, Current (IFBS200660): 交易和其他应收款 （Current是什么意思？）\
    Total Current Liabilities (IFBS000500): 短期债务、流动负债。流动负债主要包括短期借款、应付票据、应付账款、预收账款、应付工资、应付福利费、应付股利、应交税金、其他暂收应付款项、预提费用和一年内到期的长期借款等。

  • Cash Ratio

    现金比率、流动资产比率。是指企业现金与流动负债的比率,反映企业的即刻变现能力，这里所说的现金,是指现金及现金等价物，这项比率可显示企业立即偿还到期债务的能力。反映出公司在不依靠存货销售及应收款的情况下， 支付当前债务的能力。

    Formula: Cash, Cash Equivalents, and Short Term Investments / Total Current Liabilities

    Cash, Cash Equivalents, and Short Term Investments (IFBS000350): 现金、现金等价物和短期投资\
    Total Current Liabilities (IFBS000500): 短期债务、流动负债。流动负债主要包括短期借款、应付票据、应付账款、预收账款、应付工资、应付福利费、应付股利、应交税金、其他暂收应付款项、预提费用和一年内到期的长期借款等。

  • Total Debt to Total Capital Ratio

    Formula: Total Debt / Invested Capital

    Invested Capital (IFBSZ00008): 投入资本(注册资本)。是指所有者在企业注册资本的范围内实际投入的资本，是指出资人作为资本实际投入企业的资金数额，进一步划分为资本金与资本公积。\
    Total Debt (IFBSZ00006):

  • Long Term Debt to Capital Ratio

    Formula: Long Term Debt and Capital Lease Obligation / (Total Equity + Long Term Debt and Capital Lease Obligation)

    Long Term Debt and Capital Lease Obligation (IFBS002961): \
    Total Equity (IFBS002220):

  • Long Term Debt to Assets Ratio

    Formula: Long Term Debt and Capital Lease Obligation / Total Assets

  • Financial Leverage

    Formula: Total Assets / Total Equity

  • FCF to Debt

    Formula: Free Cash Flow / Average Total Debt \
    Average Total Debt = (Current Total Debt - Previous Total Debt) / 2

    The Free Cash Flow should has the same period length as Current - Previous.

  • Debt to Equity

    Formula: Long Term Debt and Capital Lease Obligation / Total Equity

  • Debt To Assets

    Formula: Total Debt / Total Assets

  • Cash Flow to Debt

    Formula: Cash Flow from Operating Activities Used in Calculations / Average Total Debt

  • Normalized Dividend Payout Ratio

    Formula:

    1. Dividend Per Share used for calculations / Normalized Diluted EPS
    2. Dividend Per Share used for calculations / Normalized Basic EPS

  • Dividend Payout Ratio

    Formula: Dividend Per Share used for calculations / EPS for Calculations

  • Retention Rate

    Formula: 1 - Dividend Payout Ratio

  • Normalized Retention Rate

    Formula: 1 - Normalized Dividend Payout Ratio

  • Total Debt to Equity Ratio

    Formula: Total Debt / Total Equity