Rules - Key Ratios
| # | Rule Code | Status | Precondition | Derive Key Ratio | Derivation Rule | Commentary | Sequence |
|---|---|---|---|---|---|---|---|
| 1 | KR_CurrentRatio | Needs review | exists(fac:CurrentAssets) and exists(fac:CurrentLiabilities) | essence:CurrentAssets | fac:CurrentAssets div fac:CurrentLiabilities | Current Ratio | 1 |
| 2 | KR_ROA |  |
exists(fac:NetIncomeLoss) and exists(fac:Assets) | essence:ReturnOnAssets | fac:NetIncomeLoss div fac:Assets | Return on Assets | 3 |
| 3 | KR_ROE | |
exists(fac:NetIncomeLoss) and exists(fac:Equity) | essence:ReturnOnEquity | fac:NetIncomeLoss div fac:Equity | Return on Equity | 4 |
| 4 | KR_ROS | |
exists(fac:NetIncomeLoss) and exists(fac:Revenues) | essence:ReturnOnSales | fac:NetIncomeLoss div fac:Revenues | Return on Sales | 2 |
| 5 | KR_SGR | Needs review | exists(fac:NetIncomeLoss) and exists(fac:Equity) and exists(fac:Revenues) and exists(fac:Assets) | essence:SustainableGrowthRate | (fac:NetIncomeLoss div fac:Revenues) * (1 + (fac:Assets - fac:Equity) div fac:Equity) div (1 div ((fac:Revenues div fac:Assets)) - ((fac:NetIncomeLoss div fac:Revenues) * (1 + (fac:Assets - fac:Equity)))) | Sustainable Growth Rate (($NetIncomeLoss div $Revenues) * (1 + (($Assets - $Equity) div $Equity))) div ((1 div ($Revenues div $Assets)) - ((($NetIncomeLoss div $Revenues) * (1 + ((($Assets - $Equity) | 5 |
Last updated: 8/25/2022 9:32:00 AM