pääomakriteerit

Pääomakriteerit, often translated as "capital criteria," refers to the financial metrics used to evaluate the health and potential of a company. These criteria are essential for investors, lenders, and other stakeholders to assess a company's ability to generate profits, repay debts, and grow. The most commonly used pääomakriteerit include:

1. **Return on Equity (ROE)**: This metric measures a company's profitability by revealing how much profit a company generates with the money shareholders have invested. It is calculated as net income divided by shareholders' equity.

2. **Return on Assets (ROA)**: ROA evaluates a company's efficiency at using its assets to generate earnings. It is calculated as net income divided by total assets.

3. **Debt-to-Equity Ratio**: This ratio indicates the relative proportion of debt used to finance a company's assets. It is calculated as total liabilities divided by shareholders' equity.

4. **Current Ratio**: The current ratio measures a company's ability to pay short-term obligations with its current assets. It is calculated as current assets divided by current liabilities.

5. **Quick Ratio (Acid-Test Ratio)**: Similar to the current ratio, the quick ratio excludes inventory from current assets. It is calculated as (current assets - inventory) divided by current liabilities.

6. **Earnings per Share (EPS)**: EPS is a company's profit divided by the outstanding shares of its common stock. It is a widely used metric to assess a company's profitability.

7. **Price-to-Earnings Ratio (P/E Ratio)**: The P/E ratio compares a company's current share price to its earnings per share. It is used to determine the relative value of a company's shares.

These criteria provide a comprehensive overview of a company's financial performance and are crucial for making informed investment decisions. However, they should be used in conjunction with other forms of analysis, such as qualitative and quantitative analysis, to gain a holistic view of a company's prospects.