the.com/financial ratios

numbers whispering whether a company is thriving, lying, or slowly drowning.

means a financial ratio is one line of a company's accounts divided by another, turning raw numbers into a signal you can compare across time or rivals.

from double-entry bookkeeping gave the world clean numbers by the 1400s, but ratio analysis as a discipline emerged with early 20th-century credit analysts like the ones behind dun and bradstreet, who needed a fast way to judge whether a stranger's business deserved a loan.

for instance

enron's current ratiolooked healthy in 2000 while fraud hid underneath

apple's gross marginholds near 40 percent, envy of every hardware maker

amazon's low marginsthin net margin masked massive cash flow for years

lehman's leverage ratiohit 30 to 1 right before the 2008 collapse

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