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34 Cards in this Set
- Front
- Back
- 3rd side (hint)
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Working Capital |
Current Assets - Current Liabilities |
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Current Ratio |
Current Assets / Current Liabilities |
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Acid Test Ratio |
(Cash Equivalents + Marketable Securities + Accounts Receivable) / Current Liabilities |
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Quick Ratio |
(Cash Equivalents + Marketable Securities + Accounts Receivable) / Current Liabilities |
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Cash Ratio |
(Cash Equivalents + Marketable Securities) / Current Liabilities |
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Accounts Receivable Turnover |
Net Credit Sales / Average Net Receivables |
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Days in Accounts Receivable |
365 * Average Net Receivables / Net Credit Sales |
365 / Authors Receivable Turnover |
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Inventory Turnover |
Cost of Goods Sold / Average Inventory |
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Average Asset |
(Beginning Balance + Ending Balance) / 2 |
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Days in Inventory |
365 * Average Inventory / Cost of Goods Sold |
365 / Inventory Turnover |
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Days of Operating Cycle |
Days in Accounts Receivable + Days in Inventory
(365 * Average Net Receivables / Net Credit Sales) + ( 365 * Average Inventory / Cost of Goods Sold) |
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Working Capital Turnover |
Sales / Average Working Capital |
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Total Asset Turnover |
Net Sales / Average Total Assets |
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Accounts Payable Turnover |
Purchases / Average Accounts Payable |
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Purchases |
Ending Inventory - Beginning Inventory + Cost of Goods Sold |
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Days in Accounts Payable |
365 * Average Accounts Payable / Purchases |
365 / Accounts Payable Turnover |
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Net Profit Margin |
Net Income / Net Sales |
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Return on Total Assets |
Net Income / Average Total Assets |
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Return on Investment |
(Net Income + Interest Expense (1 - Tax Rate)) / Average Total Long-Term Liabilities and Equity |
Net Profit Margin * Total Asset Turnover |
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Return on Common Equity |
(Net Income - Preferred Dividends) / Average Common Equity |
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Net Operating Margin Ratio |
Net Operating Income / Net Sales |
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Gross (Profit) Margin Ratio |
Gross (Profit) Margin / Net Sales |
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Operating Cash Flow per Share |
Cash Flow from Operations / Common Shares Outstanding |
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Degree of Financial Leverage |
Earnings Before Interest and Taxes / Earnings Before Taxes |
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Earnings per Share |
(Net Income - Preferred Dividends) / Weighted Average of Common Shares Outstanding |
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Price per Earnings Ratio |
Market Price per Share / Diluted Earnings per Share |
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Dividend Payout Ratio |
Dividends per Common Share / Diluted Earnings per Share |
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Dividend Yield |
Dividends per Common Share / Market Price per Common Share |
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Book Value per Share |
(Total Stockholders Equity - Preferred Stock) / Common Shares Outstanding |
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Debt to Equity Ratio |
Total Liabilities / Common Stockholders Equity |
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Solvency Ratios are also known as... |
Coverage Ratios or Long-Term Debt Paying Ability Ratios |
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Debt Ratio |
Total Liabilities / Total Assets |
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Times Interest Earned Ratio |
Earnings Before Interest and Taxes / Interest Expense |
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Operating Cash Flow to Total Debt Ratio |
Cash Flow from Operations / Total Debt |
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