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20 Cards in this Set
- Front
- Back
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Inventory Turnover
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Cost of goods sold/average inventory
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Days in inventory
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365 days/inventory turnover ratio
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Receivable turnover ratio
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net credit sales/average net receivables
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average collection period
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365/receivable turnover ratio
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return on assets
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net income/average total assets
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asset turnover ratio
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net sales/average total assets
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profit margin ratio
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net income/net sales
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return on assets (relationship)
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profit margin x asset turnover
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times interest earned ratio
(ability to meet interest payments) |
(net income+interest expense+income taxes)/interest expense
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working capital
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current assets-current liabilities
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current ratio
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current assets/current liabilities
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current cash debt coverage ratio
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cash provided by operations/average current liabilities
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debt to total assets ratio
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total liabilites/ total assets
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cash debt coverage ratio
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cash provided by operations/average total liabilities
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free cash flow
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cash provided by operations-capital expenditures-cash dividends
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earnings per share
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net income-preferred stock dividends/average common shares outstanding
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price-earnings ratio
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stock price per share/ earnings per share
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gross profit rate
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gross profit/ net sales
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payout ratio
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cash dividends declared on common stock/net income
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return on common stockholders equity ratio
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net income-preferred stock dividends/ average common stockholders equity
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