There is variation the financial ratios provided for banks, insurance companies. All ratios are computed in line with definitions commonly used for respective industry, some of which are self-explanatory such as debt to equity to total assets. Others are also in conformity with commonly used ratios which for clarity are defined below.
PER : price earnings ratios or closing share price at the end of respective financial statement period divided by earning share.
PBV : price book value or closing share price at the end of respective period divided by equity per share.
Dividend pay out : dividend per share divided by earnings per share.
Dividend yield : dividend per share divided by closing share price at the end of respective period.
ROI (Return on Investment) : profit after tax divided by total assets.
ROE (Return on Equity) : profit after tax divided by equity
Current ratio : current assets divided by current liabilities.
Leverage ratio : total debt divided by total assets.
Gross profit margin : gross profit divided by net sales.
Operating profit margin : operating profit divided by net sales.
Net profit margin : profit after tax divided by net sales.
Total assets turnover : net sales divided by end of period total assets
Inventory turnover : cost of good sold divided by end of period inventory.
Expense ratio : operating expense divided by premium received.
Loss ratio : claim paid divided by premium received.
Solvency ratio : equity divided by net premiums (premiums after deduction of premiums for reinsurance).
Cash and banks to demand deposits : cash, Bank Indonesia and other banks divided by demand deposits.
Cash and cash to total deposit : cash, Bank Indonesia and other banks divided by demand deposits.
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