Balance Sheet Chart

 

Asset to Debt Ratio

Explanation

Determines how much of the organisation's assets have been financed by debt. A good ratio is usually 2:1, for every dollar of liabilities you have $2 of assets.

Formula

Assets / Liabilities

Report codes used

ASS, LIA

Balance sheet components

Explanation

Shows proportion of assets (green) compared to liabilities (orange). The darker the shade the more liquid the asset or liability.

Report codes used

ASS, ASS.CUR.BAN, ASS.CUR.REC, ASS.NCA, LIA.CUR.PAY, LIA.NCL

Current ratio trend

Explanation

Current ratio is used to test company’s liquidity. Derives the proportion of current assets available to cover current liabilities. The black line represents the trend.

Formula

Current Assets / Current Liabilities

Report codes used

ASS.CUR, LIA.CUR

 

Equity trend

Explanation

Assesses the level of equity at the end of each month. The black line represents the trend.

Formula

Assets - Liabilities

Report codes used

 ASS, LIA

Liquidity - cash and debtors

Explanation

Shows the level of debtors and cash on hand at month end. The potential bank balance is shown as if all debtors were to pay today.

Report codes used

Cash: ASS.CUR.BAN

Debtors: ASS.CUR.REC

 

Liquidity monitor

Explanation

Shows the availability of cash and other assets to cover accounts payable, short term debt and other liabilities.

Formula

Current Assets - Current Liabilities

Report codes used

ASS.CUR, LIA.CUR 

Return on Capital Employed

Explanation

Indicates the efficiency and profitability of a company’s capital investments. This should always be higher than the rate at which the organisation borrows, otherwise any increase in borrowing will reduce investor’s earnings.

Formula

EBIT / (Total Assets - Current Liabilities) * 100

Report codes used

REV.TRA, EXP, EXP.TAX, EXP.INT, ASS, LIA.CUR

Receivables

Explanation

Shows total accounts receivable split between current debtors (0-30 days green) and aged debtors (30+ days orange).

Report codes used

Aged Receivables: ASS.CUR.REC

Current Receivables: REV.TRA

 

Return on Investment

Explanation

Evaluates the efficiency of an investment or compares the efficiency of a number of different investments.

Formula

EBIT / (Total Assets - Total Liabilities) * 100

Report codes used

REV.TRA, EXP, EXP.TAX, EXP.INT, ASS, LIA

Stock on Hand

Explanation

Shows the level of stock at month end to assist with making decisions around ordering and storage.

Report codes used

EXP.COS.CLO

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