• Jensen’s measure

    Jensen’s measure is an important tool for treasurers who want to achieve the best possible return on any investment.

  • Market capitalisation

    A measure of the total value of a company’s outstanding shares according to the stock market, market capitalisation is often referred to simply as ‘market cap’ or ‘capitalised value’.

  • Net profit margin

    One of the key performance indicators (KPIs) used by investors to evaluate the performance of a particular company is the net profit margin. The formula shows how much of a company’s sales result in profit and how much is lost through, for example, depreciation or tax. Additionally, the calculation can also provide companies with the information needed for determining the effectiveness of cost control measures within their organisation. A comparatively high profit margin can be very advantageous for a business, by providing a cushion to protect the company when markets contract. Equally, a company with a relatively low net profit margin may well be faced with a higher than average risk in the event of a downturn.

  • Asset coverage ratio

    Companies use the asset coverage ratio to measure their ability to cover their debt. When a company has a high ratio this indicates that the company is likely to be able to keep operating with current debt and asset levels, whereas a low ratio – for example see below – makes this less likely.

  • Working ratio

    The working ratio is used to determine whether or not a company is able to recover its operating costs from its annual revenue.

  • Cash conversion cycle

    The cash conversion cycle (CCC) is the length of time, averaged in terms of days, which it takes for a company to convert expenditure on raw materials and other production costs into receipts of cash through the sale of its goods and services. It offers an indication of a business’s operational efficiency and liquidity.

  • Enterprise Value Multiple

    The Enterprise Value Multiple (EVM) is a ratio that determines the value of a company. It is considered to offer a more comprehensive indication of a company’s worth than the P/E ratio because it takes the company’s debt level into account.

  • Regression analysis

    Regression analysis, sometimes referred to simply as ‘regression’, is a statistical tool used to analyse the relationship between two or more variables. It is employed in many areas of forecasting and financial analysis because it can help analysts understand how strongly a set of ‘independent’, that is to say changing, variables are related to a ‘dependent’ one.

  • Weighted average cost of capital (WACC)

    WACC is useful because it is based on rates of return that are determined by the market or observable from published data. This objectivity means that it is a valuable measure of how well a company is creating shareholder value and what its current value is. Internally, it is a crucial variable in assessing the viability of new investments and acquisitions.

  • Net present value

    The net present value (NPV) of an asset is the sum total of the present values (PV) of that asset over a given period of time. It is used in the field of discounted cash flow analysis and allows an investor to calculate the likely returns on a prospective investment over its lifetime.