Efficiency Ratio

  

A company's job is to turn revenue into profit. Money comes in and the company tries to keep as much of it as it can.

An efficiency ratio measures how well a company does that. It looks at how effectively the company uses its expenses. A weak efficiency ratio means the company has a lot of slack in its operations...it's giving away a lot of money unnecessarily, or at least not using its assets ideally. A strong efficiency ratio means the company does a good job of turning its revenue into profit.

The idea of an efficiency ratio comes up a lot when evaluating banks. Companies (and analysts/investors looking at those companies) can see how much revenue gets eaten up by overhead. Also, it allows the banks (and anyone looking at them) to review how well they turn assets into revenue.

Related or Semi-related Video

Finance: What is marginal cost?41 Views

00:00

Finance allah shmoop what is marginal cost All right let's

00:07

start with profits No different profits Gross operating net those

00:12

kind of profits Those are the big three for now

00:15

Anyway if you don't recall the income statement that gave

00:17

you those margins well here it is in all its

00:20

glory Our awesome lemonade stand So from a resource is

00:24

allocation perspective margins drive everything you ever read Animal farm

00:30

Well if you look in the very fine print you'll

00:32

see that it really says high margins good higher margins

00:37

better But margins are a contextual thing They're evaluated on

00:40

a relative basis Basically the more of a commodity Something

00:44

is generally speaking the more rivalrous the industry there in

00:49

meaning tons and tons of sellers all competing on price

00:52

for the same product and thus lower margins for that

00:56

highly competitive industry Think about the very mature in declining

01:00

paper in pulp industry long history tons of competitors They

01:04

all sell the same old dead tree product There's almost

01:09

no differentiation between one seller or another of paper and

01:12

pulp And they're filled with unions Yeah way low margin

01:16

world less and less demand for paper and paul peach

01:19

Year is everything moves online Polluters mostly overseas have a

01:23

structural advantage over non polluters because it's cheaper to make

01:27

paper pulp when you could just pollute dump everything in

01:30

the river right Well in the us where houser is

01:32

the paper and pulp gorilla And in a great year

01:35

this very commoditized company filled with union workers has only

01:39

ten ish percent margins where houser sells a ton of

01:42

pulp for some three grand or so which cost it

01:45

just two grand and change to manufacture But then if

01:48

you add in operating costs like shipping union pension funds

01:52

senior management lawyers rent and more lawyers will even its

01:56

scale that three grand of revenues from a ton of

01:59

pulps sold cost warehouses something well over twenty five hundred

02:03

bucks So that pretax they only make five hundred box

02:07

or less from every three grand of revenues right that

02:10

be their operating margin there Well compare warehouses with google's

02:13

search business Google owns the world in the search category

02:18

with over eighty percent of all searches going to its

02:21

servers Essentially no riel competitors today Sorry microsoft Just keeping

02:26

it real Google makes money by selling virtual real estate

02:29

Or cliques and views a typical click on ah highly

02:33

big keyword like taxes help or mesothelioma Ambulance chasing lawyers

02:40

is something like fifty cents per click or more Well

02:43

google's marginal cost for that click Well not a lot

02:47

the electricity to serve the page but well that's about

02:50

it Call it a penny So google search business alone

02:52

is like a ninety percent plus gross margin kind of

02:56

business Pretax They have almost no marginal cost of goods

03:00

sold Really amazing business way different from twenty five hundred

03:04

dollars to sell three grand worth of pulp Google has

03:07

no cost of shipping and a small handful of highly

03:10

paid engineers a call in a few hundred of them

03:13

who actually matter to the process today Well they created

03:16

a mathematical algorithm that truly scales meaning it gets bigger

03:20

and more profitable The bigger it grows well the marginal

03:23

additional cost of one more click to google is almost

03:26

nothing and it's a vast contrast to that paper and

03:29

pulp business where yet more forests have to be planted

03:32

more lumberjacks need to be hired and then probably injured

03:36

More trees need to be killed and shift and chemically

03:38

altered with bleach and on and on and on so

03:41

relative to its competitors wear hauser might be doing great

03:45

with ten percent plus margins But the fact is the

03:48

paper and pulp business is a lousy industry a lousy

03:51

business when compared with the search industry Who's n plus

03:54

one thor Additional units sold Cost google almost nothing The

03:58

basic idea is that you have to understand margin in

04:01

the context of an industry and in the context of

04:05

an economic climate that could be good bad and or 00:04:09.298 --> [endTime] ugly

Up Next

Econ: What is Marginal Analysis?
7 Views

What is Marginal Analysis? Marginal analysis is the comparison and weighing of supplementary benefits to supplementary costs when evaluating a new...

Finance: What is marginal revenue?
54 Views

Marginal revenue is the marginal contribution to profits; if costs have already been accounted for, high marginal revenue.

Econ: What are Total Utility and Marginal Utility?
4 Views

What are Total Utility and Marginal Utility? Marginal utility is the satisfaction that comes from consuming one more unit of something, where total...

Find other enlightening terms in Shmoop Finance Genius Bar(f)