ANNEX I
Info
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Article 23 – Entry into force ⬅️ | ➡️ Retour au sommaire
Profitability indicators:
(a)
Annual Net Income
(b)
EBITDA
(c)
Return on Equity (RoE) – RoE=(EBIT-Tax-Interest Paid)/(Average Equity)
(d)
Return on Assets (RoA) – RoA=(EBIT-Tax)/(Average Total Assets)
(e)
Net Profit Margin (NPM) – NPM=(EBIT-Tax)/(Average Total Assets)
(f)
Sales to Total Assets (STA) – STA = Sales/(Average Total Assets) Leverage and debt indicators:
(a)
Debt to Equity Ratio (DER) – DER=(Debt+Value of Leases)/Equity
(b)
Debt Ratio (DR) – DR=(Total Debt)/(Total Assets)
(c)
Debt Yield (DY) – DY = EBITDA/Loan Amount
(d)
Loan to Cost (LC) – LC=(Loan Amount)/(Construction Cost)
(e)
Loan to Value (LV) – LV=(Loan Amount)/(Value of the Property) Liquidity indicators:
(a)
Interest Coverage Ratio (ICR) – ICR = EBIT/Interest Expenses
(b)
Debt Service Coverage Ratio (DSCR) – DSCR = EBITDA/(Principal Amount+Interest Amount)
(c)
Cash Flow to Debt Ratio (CFD) – CFD=(Cash Flow)/Debt
(d)
Cash Ratio (CR) – CR=(Cash+Marketable Securities)/(Current Liabilities)
(e)
Net Working Capital to Total Assets (NWCTA) – NWCTA=(Current Assets (Cash, Short-Term Securities, Receivable, Inventories, Other Current Assets))/Assets Capital indicators:
(a)
Capitalisation Rate (CR) – CR=(Net Operating Income)/Capital
(b)
Profit Yield (PY) =(Net Income)/Capital# Table 1 in anx_1
| (a) | Annual Net Income |
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Table 2 in anx_1
| (b) | EBITDA |
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Table 3 in anx_1
| (c) | Return on Equity (RoE) – RoE=(EBIT-Tax-Interest Paid)/(Average Equity) |
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Table 4 in anx_1
| (d) | Return on Assets (RoA) – RoA=(EBIT-Tax)/(Average Total Assets) |
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Table 5 in anx_1
| (e) | Net Profit Margin (NPM) – NPM=(EBIT-Tax)/(Average Total Assets) |
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Table 6 in anx_1
| (f) | Sales to Total Assets (STA) – STA = Sales/(Average Total Assets) |
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Table 7 in anx_1
| (a) | Debt to Equity Ratio (DER) – DER=(Debt+Value of Leases)/Equity |
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Table 8 in anx_1
| (b) | Debt Ratio (DR) – DR=(Total Debt)/(Total Assets) |
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Table 9 in anx_1
| (c) | Debt Yield (DY) – DY = EBITDA/Loan Amount |
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Table 10 in anx_1
| (d) | Loan to Cost (LC) – LC=(Loan Amount)/(Construction Cost) |
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Table 11 in anx_1
| (e) | Loan to Value (LV) – LV=(Loan Amount)/(Value of the Property) |
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Table 12 in anx_1
| (a) | Interest Coverage Ratio (ICR) – ICR = EBIT/Interest Expenses |
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Table 13 in anx_1
| (b) | Debt Service Coverage Ratio (DSCR) – DSCR = EBITDA/(Principal Amount+Interest Amount) |
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Table 14 in anx_1
| (c) | Cash Flow to Debt Ratio (CFD) – CFD=(Cash Flow)/Debt |
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Table 15 in anx_1
| (d) | Cash Ratio (CR) – CR=(Cash+Marketable Securities)/(Current Liabilities) |
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Table 16 in anx_1
| (e) | Net Working Capital to Total Assets (NWCTA) – NWCTA=(Current Assets (Cash, Short-Term Securities, Receivable, Inventories, Other Current Assets))/Assets |
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Table 17 in anx_1
| (a) | Capitalisation Rate (CR) – CR=(Net Operating Income)/Capital |
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Table 18 in anx_1
| (b) | Profit Yield (PY) =(Net Income)/Capital |
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