Accounting & Financial Statement Analysis

Earnings Quality, Distress Scores & Per-Share Metrics Calculators

Published forensic accounting models and per-share measures that test whether reported earnings are real and sustainable. Standard tools for auditors, forensic accountants and CFA-level analysts.

3 calculators in this category

Accruals Ratio CalculatorSloan (1996); Richardson, Sloan, Soliman & Tuna (2005)Reported profit is cash flow plus accruals, and accruals are estimates. The accruals ratio measures how much of a year's…
Basic Earnings Per Share CalculatorASC 260 / IAS 33Basic earnings per share looks like a one-line division and almost never is, because the denominator has to be time-weighted…
Diluted EPS CalculatorASC 260 / IAS 33Diluted earnings per share answers a specific question: what would EPS be if every contract that can turn into common stock…

More accounting & financial statement analysis categories

Liquidity & Working Capital Ratios Activity, Turnover & Cash Conversion Cycle Solvency, Leverage & Coverage Ratios Profitability & Return Ratios Cost-Volume-Profit, Break-Even & Overhead Inventory, Receivables & Asset Accounting Statement Preparation & Reconciliation Budgeting & Variance Analysis

Related categories in other subjects

Where this work overlaps other trades and disciplines.

Profitability, Returns & Value CreationCorporate Finance & Valuation Relative Valuation & Trading MultiplesCorporate Finance & Valuation Dividends & Income InvestingInvesting & Retirement