aAssets: Sales: Total Assets divided by Net Sales, indicating whether a company is handling too high a volume of sales in relation to investment. Very low percentages relative to industry norms might indicate overly conservative sales efforts or poor sales management. 财产: 销售: 总财产由净销售...
a Turnover Ratios: Sales divided by various line items (cash, accounts receivable, accounts payable, inventory, current assets, total assets, fixed assets). These turnover rations measure operating characteristics of firms. Higher is better for Asset line items. Lower is better for Accounts Payable...
Sales of $3,000,000 divided by net fixed assets of $1,300,000 equals 2.31. The company is generating 2.3 times its net fixed assets in sales.The fixed asset turnover ratio is sales divided by average net fixed assets. ("Net" means net of accumulated depreciation.) In this problem, ...
The percentage of fixed assets to total assets is the part of "Vertical Analysis." True or False? The cash flow on total assets ratio is defined as cash flows from operations divided by average total assets. Select one: a. True. b. False. The debt ratio is calculated by...
This corresponds to operating profit before depreciation, amortisation and impairment of long-lived assets. In 2005, the Fragrance Division recorded sales of CHF 1,131 million, resulting in a growth of 4.2% in local currencies and 5.4% expressed in Swiss francs. This performance was driven by ...
Comparable operating profit for 2005 excludes: long-lived assets impairments. c) Comparable EBITDA for 2006 excludes: restructuring charges, a one time gain on land disposal and the net cost of the butter flavours litigation case settlement. Sales by Division Sales Flavours 58% CHF 1,686 million...
the previous section, we described a simple planning model in which every item increased at the same rate as sales. This may be a reasonable assumption for some elements. For others, such as long-term borrowing, it probably is not: The amount of long-term borrowing is something set by ...
Asset turnover is net sales divided by ending total assets. True or False: Trade Discounts can be accounted under the gross and net method. Gross profit is sales less the cost of sales. a. True b. False State true or false...
Twitter Google Share on Facebook Sales to Cash Flow Ratio A company'ssales per sharedivided by itscash flow per share. A higher ratio is considered desirable for a company, while a lower ratio could mean that the company is in danger ofbankruptcyor other hardship. ...
Well-managed (high-q) companies are more likely to sell or exchange assets in a value-maximizing fashion than poorly managed (low-q) companies. Furthermore, asset-seller gains are not related to enhancing corporate focus, but improving corporate focus by exchanging for core assets enhances firm...