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  2. Return on capital employed - Wikipedia

    en.wikipedia.org/wiki/Return_on_capital_employed

    Return on capital employed is an accounting ratio used in finance, valuation, and accounting. It is a useful measure for comparing the relative profitability of companies after taking into account the amount of capital used.

  3. Financial ratio - Wikipedia

    en.wikipedia.org/wiki/Financial_ratio

    Financial ratios quantify many aspects of a business and are an integral part of the financial statement analysis. Financial ratios are categorized according to the financial aspect of the business which the ratio measures. Profitability ratios measure the firm's use of its assets and control of its expenses to generate an acceptable rate of ...

  4. Financial analysis - Wikipedia

    en.wikipedia.org/wiki/Financial_analysis

    Financial analysts can also use percentage analysis which involves reducing a series of figures as a percentage of some base amount. [1] For example, a group of items can be expressed as a percentage of net income. When proportionate changes in the same figure over a given time period expressed as a percentage is known as horizontal analysis. [2]

  5. Financial statement analysis - Wikipedia

    en.wikipedia.org/wiki/Financial_statement_analysis

    Financial statement analysis (or just financial analysis) is the process of reviewing and analyzing a company's financial statements to make better economic decisions to earn income in future. These statements include the income statement , balance sheet , statement of cash flows , notes to accounts and a statement of changes in equity (if ...

  6. Beneish M-score - Wikipedia

    en.wikipedia.org/wiki/Beneish_M-Score

    If M-score is less than -1.78, the company is unlikely to be a manipulator. For example, an M-score value of -2.50 suggests a low likelihood of manipulation. If M-score is greater than −1.78, the company is likely to be a manipulator. For example, an M-score value of -1.50 suggests a high likelihood of manipulation.

  7. Category:Financial ratios - Wikipedia

    en.wikipedia.org/wiki/Category:Financial_ratios

    Calmar ratio; Capital adequacy ratio; Capital recovery factor; Capitalization rate; CASA ratio; Cash conversion cycle; Cash return on capital invested; Cash-flow return on investment; Cost accrual ratio; Current ratio; Cyclically adjusted price-to-earnings ratio

  8. Industry average - Wikipedia

    en.wikipedia.org/wiki/Industry_average

    Financial ratio is a relative figures of two numbers taken from business financial statements, often used in accounting for financial statement analysis purposes. [11] When evaluating the financial & historical performance of a business, financial ratio is used against industry averages. [ 3 ]

  9. Cost–volume–profit analysis - Wikipedia

    en.wikipedia.org/wiki/Cost–volume–profit...

    When a company sells more than one type of product, the product mix (the ratio of each product to total sales) will remain constant. The components of CVP analysis are: Level or volume of activity. Unit selling prices; Variable cost per unit; Total fixed costs; Manpower Cost Direct and indirect