finantsmõõdik

Finantsmõõdik, often translated as financial metric or financial indicator, refers to a quantifiable measure used to assess the financial health, performance, and efficiency of a business or investment. These metrics are crucial for decision-making, allowing stakeholders such as investors, creditors, and management to understand a company's profitability, liquidity, solvency, and operational effectiveness.

Commonly used financial metrics include revenue, net income, earnings per share (EPS), gross profit margin, operating margin, return on equity (ROE), return on assets (ROA), current ratio, and debt-to-equity ratio. Each metric provides a different perspective. For instance, revenue indicates sales performance, while net income shows overall profitability after all expenses. Liquidity ratios like the current ratio assess a company's ability to meet its short-term obligations. Solvency ratios, such as the debt-to-equity ratio, evaluate long-term financial stability and the extent of leverage.

The calculation and interpretation of financial metrics rely on data from financial statements, primarily the income statement, balance sheet, and cash flow statement. Analyzing trends in these metrics over time, as well as comparing them to industry benchmarks or competitors, provides deeper insights. Finantsmõõdik are indispensable tools for financial analysis, investment appraisal, and strategic planning.