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Ratios: Cash Return on Assets definitions

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  • Cash Return on Assets
    Efficiency metric showing operating cash flows generated per dollar of average total assets, typically expressed as a percentage.
  • Operating Cash Flows
    Cash generated from core business activities, reported in the first section of the statement of cash flows.
  • Average Total Assets
    Mean value calculated by adding beginning and ending total asset balances and dividing by two.
  • Statement of Cash Flows
    Financial report detailing cash inflows and outflows from operating, investing, and financing activities.
  • Net Income
    Profit remaining after all expenses, taxes, and costs are subtracted from total revenue.
  • Investing Activities
    Section of the statement of cash flows reflecting cash used for or received from buying and selling long-term assets.
  • Financing Activities
    Section of the statement of cash flows showing cash flows related to borrowing, repaying debt, and equity transactions.
  • Efficiency
    Measure of how effectively a company uses its assets to generate cash from operations.
  • Percentage Form
    Expression of a ratio by multiplying by 100, moving the decimal two places to the right.
  • Red Flag
    Warning sign indicating potential financial trouble, such as negative operating cash flows.
  • Net Cash Outflow
    Situation where cash payments exceed cash receipts during a period, resulting in negative cash flow.
  • Numerator
    Top part of a ratio formula, representing the value being measured, such as operating cash flows.
  • Denominator
    Bottom part of a ratio formula, representing the base value, such as average total assets.
  • Asset Utilization
    Extent to which a company leverages its assets to generate cash or income.