Financial Metrics - Long Term Analysis

“When it comes to the future, there are three kinds of people: those who let it happen, those who make it happen, and those who wonder what happened.”  - John M. Richardson, Jr.  A business focused on the long term sustainability will continue to prosper.  The ratios to analyze long term trends of the business are the following:

  • Current Assets to Total Debt
  • Stockholders' Equity Ratio
  • Total Debt to Net Worth
Current Assets to Total Debt - determines the degree of protection linked to short and long term debt.  More net working capital protects short term creditors.

Current Assets / (Current + Long Term Debt) = Current Assets to Total Debt Ratio

Stockholders' Equity Ratio - approximates the financial strength of liquidity.  A low ratio points to trouble, while a high ratio suggests you will have less difficulty meeting fixed interest charges and maturing debt obligations.

Stockholders' Equity / Total Assets = Stockholders' Equity Ratio

Total Debt to Net Worth - A business's total liabilities should not exceed its tangible net worth.  If it does, creditors assume more risk than shareholders.  A business handicapped with heavy interest charges will likely lose out to its better financed competitors.

(Current + Deferred Debt) / Tangible Net Worth = Total Debt to net Worth Ratio

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