NISM Series XV : Research Analyst Certification Exam Notes
Page 47 Of 62
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Accounts Receivable Turnover = Revenue / Accounts Receivable - Accounts Payable Turnover: This ratio indicates how much of a company's purchases are on credit. This ratio is calculated as: Accounts Payable Turnover = Purchases / Accounts Payable
Asset Turnover = Net Sales / Total Assets
Inventory Turnover = Sales / Inventory
Equity dilution is an outcome of the issue of additional shares by a company. This increase in the number of shares outstanding can result from a primary market offering (including an initial public offering or Follow on Offering or Rights issue), employees exercising stock options, or by conversion of convertible bonds, preferred shares or warrants into stock.
A company may declare 'interim dividends' during the financial year and a 'final dividend' at the end of the year. A company has to pay dividends within 30 days of its declaration. SEBI has mandated that listed companies shall declare dividends in rupees terms on per share basis as against the earlier practice of declaring dividends as a percentage of the face value.
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