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29 Cards in this Set
- Front
- Back
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Gross Profit
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Net Sales Revenue - Cost of Goods Sold
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Interest Rate of Sales Discounts
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Amount Saved/Amount Paid
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Gross profit percentage
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Gross profit/Net Sales
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Receivables Turnover
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Net Sales/Average Net Trade Accounts Receivable
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Market to Book Ratio
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FIFO is close to 1
LIFO is more than 1 |
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Inventory Turnover
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COGS/Average Inventory
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Fixed Asset Turnover
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Net Sales (Operating Revenues)/Average Net Fixed Assets
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Current Ratio
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Current Assets/Current Liabilities
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Accounts Payable Turnover Ratio
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COGS/Average Accounts Payable
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Times Interest Earned
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(Net Income + Interest Expense + Income Tax Expense)/Interest expense
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Debt-to-Equity Ratio
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Total Liabilites/Owners' Equity
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Working Capital
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Current Assets - Current Liabilities
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Total Asset Turnover Ratio
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Net Sales/Average Total Assets
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Quick Ratio (Acid Test)
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(Cash and cash equivalents+Marketable Securities+Net Receivables)/Current Liabilities
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Earnings per Share
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(Net income - Preferred Dividends)/Average number of common shares outstanding
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Dividend Payout Ratio
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Total Cash Dividends Paid to Common Stock/Net Income
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Dividend Yield Ratio
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Dividends per Share of Common Stock/Market Price per Share at Year End
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Price/Earnings Ratio
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Market Price per Share/Earnings per Share
OR Total Market Price/Net Income |
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Return on Common Stockholder's Equity
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(Net Income - Preferred Dividends)/Average Common Stockholder's Equity
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Current cash Coverage Ratio
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Cash provided by operations/Average Current Liabilities; measures ability to pay current liabilities with cash throughout the year
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Cash Debt Coverage Ratio
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Cash provided by operations/Average Total Liabilities; measures ability to pay liabilities with cash generated
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Long term debt to total assets Ratio
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Long term liabilities/total assets
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Debt to Assets
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Total Liabilities/Total Assets
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Return on Assets
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(Net Income + Interest Expense)/Average Total Assets
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Quality of Income Ratio
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Cash flow from Operating activities/Net Income
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Capital Acquisitions Ratio
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Cash flow from operating activities/Cash paid for PPE
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Free cash flow
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Cash from operating activities - Dividends - Capital Expenditures
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Financial leverage ratio
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Average Total Assets/Average Stockholders' Equity
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Net profit Margin
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Net Income/Net Sales (Operating Revenue)
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