Neste texto vamos falar sobre "financial ratios" ou índices financeiros. Este texto foi feito para o nível B2.
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Financial ratios are tools used to analyze and interpret the numbers found in financial statements like the balance sheet, income statement, and cash flow statement. They provide insights into various aspects of a company's financial health such as liquidity, profitability, leverage, efficiency, and market valuation. Each ratio serves a specific purpose and offers a different piece of information about the company's financial performance.
Liquidity Ratios: Assess a company's ability to pay off short-term debts.
Current Ratio: Current Assets / Current Liabilities
Quick Ratio: (Current Assets - Inventory) / Current Liabilities
Profitability Ratios: Measure a company's ability to generate profit.
Return on Equity (ROE): Net Income / Shareholders' Equity
Gross Margin Ratio: Gross Profit / Revenue
ROI (Return on Investment): (Net Profit from Investment / Cost of Investment) x 100
Leverage Ratios: Indicate the level of a company's debt.
Debt-to-Equity Ratio: Total Debt / Total Shareholders' Equity
Interest Coverage Ratio: EBIT / Interest Expense
Efficiency Ratios: Evaluate how effectively a company uses its assets.
Asset Turnover Ratio: Revenue / Average Total Assets
Inventory Turnover Ratio: Cost of Goods Sold / Average Inventory
Market Ratios: Provide insight into the company's valuation and stock performance.
Price-to-Earnings Ratio (P/E): Market Price per Share / Earnings per Share
Dividend Yield: Annual Dividends per Share / Price per Share
