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19 Cards in this Set
- Front
- Back
|
Working Capital
|
Current assets-Current Liabilities
-Liquidity |
|
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Current Ratio
|
Current Assets ÷ Current Liabilities
-Liquidity |
|
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Current Cash Debt Coverage Ratio
|
Cash Provided by Operations ÷ average current liabilities
-Liquidity |
|
|
Inventory Turnover Ratio
|
Cost of Goods Sold ÷ Average Inventory
-Liquidity |
|
|
Days in Inventory
|
365 Days ÷ Inventory Turnover Ratio
-Liquidity |
|
|
Receivables Turnover Ratio
|
Net Credit Sales ÷ Average Net Receivables
-Liquidity |
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Average Collection Period
|
365 Days ÷ Receivables Turnover Ratio
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|
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Debt to Total Asset Ratio
|
Total Liabilities ÷ Total Assets
-Solvency |
|
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Cash Debt Coverage Ratio
|
Cash Provided by Operations ÷ Average Total Liabilities
-Solvency |
|
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Times Interest Earned Ratio
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(Net Income + Interest Expense + Tax Expense) ÷ Interest Expense
|
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Free Cash Flow
|
(Cash Provided by Operations) - (Capital Expenditures) - (Cash Dividends)
-Solvency |
|
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Earnings Per Share
|
(Net Income-Preferred Stock Dividends) ÷ (Average Common Shares Outstanding)
-Profitability |
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Price-Earnings Ratio
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(Stock Price Per Share) ÷ (Earnings Per Share)
-Profitability |
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Gross Profit Rate
|
Gross Profit ÷ Net Sales
-Profitability |
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Profit Margin Ratio
|
Net Income ÷ Net Sales
-Profitability |
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Return on Assets Ratio
|
Net Income ÷ Average Total Assets
-Profitability |
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Asset Turnover Ratio
|
Net Sales ÷ Average Total Assets
-Profitability |
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Payout Ratio
|
Cash Dividends Declared on Common Stock ÷ Net Income
-Profitability |
|
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Return on Common Stockholders' Equity Ratio
|
(Net Income - Preferred Stock Dividends) ÷ (Average Common Stockholders' equity)
- Average Common Stockholders' Equity= common stock+(Average Paid In Capital of CS)+Retainied earingings- Treasury Stock |
