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18 Cards in this Set
- Front
- Back
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Liquidity and Efficiency
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Current ratio
Acid-test (Quick) Ratio Accounts Receivable Turnover Inventory Turnover Total Asset Turnover |
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Solvency
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Debt Ratio
Equity Ratio Times Interest Earned |
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Profitability
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Profit margin ratio
Gross margin (profit) ratio Return on Total assets Return on common stockholders' equity Basic earning per share |
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Market Prospects
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Price-earnings ratio
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How do you calculate
Current Ratio |
Current ratio =
Current Assets/Current Liabilities |
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calculate
Quick Ratio (Acid Test) |
Cash+ short term investments+current receivables/ Current liabilities
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calculate
Receivables turnover rate |
= net credit sales/ average accounts receivable
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calculate
inventory turnover ratio |
= cost of goods sold/ average inventory
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calculate
total asset turnover |
= net sales/ average total assets
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calculate
profit margin ratio |
= net income/ net sales
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calculate
return on total assets ratio |
= net income/ average total assets
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calculate
return on common stockholders equity |
= net income-preferred dividends/
average common stockholders equity |
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calculate
basic earnings per share |
= net income/ weighted average common shares outstanding
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calculate
price earning ratio |
= market price per share/ earnings per share
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calculate
dividend yield |
= annual cash dividend per share/ market price per share
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calculate
debt (to total assets) ratio |
= total liabilities/ total assets
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calculate
equity ( to total assets) ratio |
= total equity/ total assets
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calculate
times interest earned ratio |
= income before income taxes & interest expense/ interest expense
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