Karen Berman and Joe Knight, Financial Intelligence for IT Professionals, Harvard Business Press:2008
sometimes pro forma means that the income statement is a projection(計画に沿った 計画通りの 計算上の)
growth by acquisitions strategy
non cash expense: an example is depreciation
amortization is the same basic idea as depreciation but it applies to intangible assets
taking the big bath
gross profit
EBIT pronounced EE-bit earnings is another name for profit
operating profit or EBIT
net profit
inventory
finished-goods inventory
work-in-process inventory or WIP
raw-material inventory
goodwill
acquisition netutral souding and more palatable merger or consolidation
intangibles
leverage ratios
debt-to-equity, interest coverage=operating profit/annual interest charges
liquidity ratios
current ratio(1以上 現金の過剰もここに現れる)
quick ratio
efficiency ratios
COGS/average inventory＝在庫回転率 inventory turnover
在庫回転率はCOGS costof goods soldを割って算出する
365／在庫回転率＝在庫回転日数 inventory days
