Operational performance ratios measure how different aspects of a company's finances are performing. The fixed-asset turnover ratio, operating cycle ratio and revenue per employee ratio each provide a ...

Excel is a great tool for integrating various financial statement analyses and presenting the results in a way that ...

Return-on-equity (ROE) is the correct profit metric to evaluate the performance of a business. However, the primary emphasis on financial ratio analysis must be on operating performance. The “advanced ...

Business accountants measure financial performance and success in myriad ways, including the percentage or ratio known as "operating margin." Operating margin helps accountants and business managers ...

The soft freight scenario in the United States is a major headwind to railroad operators as a bulk of its revenues is derived from freight. The dismal scenario with respect to rail freight traffic in ...

CEO John “Jack” C. Roche said the company “achieved record first quarter performance, including operating return on equity of 20.3% and operating earnings per share of $5.25,” adding that the “all-in ...