//Metadata: 
//Programming language: DAX

//Natural language: English 
//Output: numeric 

//Explanation: 
//these formulas generate commonly used KPIs

//How to use: 
//Copy these functions 1 by 1 into PBI when creating Dax measures
//Note that a lot of measures are based on raw data, you have to provide manually in tables



-- Key Performance Indicators
Profit before taxes = SUM('Income Statement Data'[EBIT])

Net operating profit after taxes (NOPAT) = [Profit before taxes] - SUM('Tax Data'[Taxes])

Net operating profit less adjusted taxes (NOPLAT) = [Profit before taxes] - SUM('Tax Data'[Taxes]) - [Adjusted Taxes]

Sales = SUM('Income Statement Data'[Revenue])

Gross income = SUM('Income Statement Data'[Gross Income])

Net income = [Profit before taxes] - SUM('Tax Data'[Taxes])

Adjusted net income = [Profit before taxes] - SUM('Tax Data'[Taxes]) - [Adjusted Expenses]

Cash Flow = SUM('Cash Flow Data'[Operating Cash Flow])

Free cash flow = [Cash Flow] - SUM('Cash Flow Data'[Investing Cash Flow])

Cash flow at risk = [Cash Flow] - SUM('Cash Flow Data'[Max Possible Cash Flow])

Operating cash flow = SUM('Cash Flow Data'[Operating Cash Flow])

EBIT = [Profit before taxes]

EBIRT = [Profit before taxes] - SUM('Income Statement Data'[Interest Expense])

EBITA = [Profit before taxes] + SUM('Income Statement Data'[Depreciation & Amortization])

EBITDA = [EBITA] + SUM('Income Statement Data'[Amortization])

EBITDAR = [EBITDA] + SUM('Income Statement Data'[Rental Expenses])

EBTA = [Profit before taxes] + SUM('Income Statement Data'[Interest Income])

Economic Value Added = [NOPAT] - ([Total Capital] * [Cost of Capital])

Trade margin = [Gross income] / [Sales]

Total operating income = [Sales]

Contribution margin = [Gross income] - SUM('Income Statement Data'[Operating Expenses])

"Personnel Productivity" = [Sales] / SUM('Employee Data'[Number of Employees])

-- Liquidity Ratios
Cash Ratio = SUM('Balance Sheet Data'[Cash]) / SUM('Balance Sheet Data'[Current Liabilities])

Acid Test Ratio = (SUM('Balance Sheet Data'[Cash]) + SUM('Balance Sheet Data'[Short-Term Investments])) / SUM('Balance Sheet Data'[Current Liabilities])

Current Ratio = SUM('Balance Sheet Data'[Current Assets]) / SUM('Balance Sheet Data'[Current Liabilities])

Asset coverage = SUM('Balance Sheet Data'[Fixed Assets]) / SUM('Balance Sheet Data'[Total Liabilities])

Collection liquidity = SUM('Cash Flow Data'[Operating Cash Flow]) / SUM('Balance Sheet Data'[Total Liabilities])

Working capital = SUM('Balance Sheet Data'[Current Assets]) - SUM('Balance Sheet Data'[Current Liabilities])

Net working capital = [Working capital] - SUM('Balance Sheet Data'[Short-Term Debt])

-- Profitability Ratios
Return on assets = [Profit before taxes] / [Total Assets]

Return on equity = [Profit before taxes] / SUM('Balance Sheet Data'[Total Equity])

Return on sales = [Profit before taxes] / [Sales]

Return on capital employed = [NOPAT] / ([Total Equity] + [Total Debt] - [Cash and Cash Equivalents])

Return on Investment = [Profit before taxes] / [Total Assets]

Cash Flow Return on Investment = [Cash Flow] / [Total Assets]

-- Balance Sheet Ratios
Equity ratio = SUM('Balance Sheet Data'[Total Equity]) / SUM('Balance Sheet Data'[Total Assets])

Debt ratio = SUM('Balance Sheet Data'[Total Liabilities]) / SUM('Balance Sheet Data'[Total Assets])

Debt-equity ratio = SUM('Balance Sheet Data'[Total Debt]) / SUM('Balance Sheet Data'[Total Equity])

Asset intensity = SUM('Balance Sheet Data'[Fixed Assets]) / SUM('Balance Sheet Data'[Total Assets])

Asset coverage = SUM('Balance Sheet Data'[Fixed Assets]) / SUM('Balance Sheet Data'[Total Liabilities])

Capital commitment = SUM('Inventory Data'[Inventory]) / [Sales]

-- Debt Ratios
Debt ratio = [Total Debt] / [Profit before taxes]

Interest coverage ratio = [Profit before taxes] / SUM('Income Statement Data'[Interest Expense])

Debt service coverage ratio = ([Profit before taxes] + SUM('Income Statement Data'[Interest Expense])) / ([Principal Payment] + SUM('Income Statement Data'[Interest Expense]))

Debt service limit = SUM('Debt Data'[Interest Expense] + SUM('Debt Data'[Principal Payment]))

Debt service capacity = ([Profit before taxes] + SUM('Income Statement Data'[Interest Expense])) / SUM('Debt Data'[Principal Payment])

-- Turnover Ratios
Turnover ratios = [Sales] / [Total Assets]

Cash turnover = [Sales] / SUM('Balance Sheet Data'[Cash])

Capital turnover ratio = [Sales] / ([Total Assets] - SUM('Balance Sheet Data'[Cash]))

Inventory turnover = [Sales] / [Inventory]