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Overview

Ø  Mathematical relationship between 2 quantities.

Ø  Ratio for 600 to 300 is 2:1, 2 to 1, or 2.

Ø  Use to compare company’s performance with industry norms.

Ø  Show relationship between 2 financial terms from Balance Sheet, Income Statement, …

Example for a Solvency Ratio

Ø  Ratios can be categorized such as ratios for Solvency, Profitability, Efficiency, …

Ø  Example for Currency Ratio which is a Solvency ratio:

o  Current Ratio = current assets/current liabilities

o  Predicts short term cash problems.

Use to Evaluate Company’s Financial Situation

Ø  Students can compare a company’s ratios to industry ratios (norms) for company’s primary SIC/NAICS.

Look Up Industry Ratios Using Industry SIC or NAICS:

Ø  D&B Financial Ratios: Industry Norms & Key Business Ratios (Arranged by SICs)

Ref Reserve HF5681 R25 I52x (3 most current years) Circulation Desk, Folsom Library; Earlier editions on the 3rd floor, Folsom Library.

Ø  RMA Annual Statement Studies (Arranged by NAICS)

Ref Reserve HF 5681 B2 R6x (3 most current years) Circulation Desk, Folsom Library; Earlier editions on the 3rd floor, Folsom Library.

Locate Ratios for a Specific Company’s Primary Industry (Primary SIC/NAICS)

Ø  Go to http://library. rpi. edu Click articles/journals tab at top. Click on “M”.

Ø  Click on Mergent Online. Click on mergent online button. Click on Ticker radio button. Enter company’s Ticker Symbol. Click on Search button. View entry for your company.

НЕ нашли? Не то? Что вы ищете?

Ø  Note primary SIC/NAICS in left frame. Click on Company Financials tab at top. Click Ratios link.

Calculate a Company Ratio When Can’t Locate Specific Ratio

Ø  Locate Formula for Ratio

§  See Preface of either RMA Annual Statement Studies and/or D&B Financial Ratios .

§  Locate the formula for the ratio in question.

Ø  Locate Financial Item(s) in Consolidated Financials Needed for Calculation

§  Go to http://library. rpi. edu Click articles/journals tab at top. Click on “M”.

§  Click on Mergent. Click on mergent online button.

§  Click on EDGAR SEARCH tab at top.

§  Click on Ticker radio button and enter company’s Ticker Symbol.

§  From Filing Date Search section, select radio button for Last 12 Months. From the Filing Type pull down menu, select 10-K. Click on Search button.

§  View document 10-K, Part II, Item 8.

Quartiles

Ø  Arrange ratios in numeric order from weakest to strongest.

Ø  Divide ratios into 4 roughly, equally sized groups.

Ø  “Upper Quartile” (group with strongest ratios)

Ø  “Lower Quartile” (group with weakest ratios)

Ø  Largest ratio value not always the strongest; Depends on ratio.

Ø  Range between upper and lower quartiles represents middle 50 % of all companies in sample.

Median

Ø  Industry ratio that’s “smack dab” in the middle of the ratio “line up”.

Ø  If you had odd number of ratios such as 19, median is the 10th ratio in line up.

Ø  If you have even number of ratios such as 20, median is average of 10 and 11th ratios.

Why Use Quartiles and Medians?

Ø  Handles outliers.

Ø  Accounts for range of ratios in group.

Ø  More accurate than average for group of ratios.

For more on financial ratios, go to: http://library. rpi. edu/update. do? artcenterkey=458.

C. O Holmes 10/4/2009