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31 Cards in this Set

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*CURRENT RATIO

(liquidity)
CURRENT ASSETS/CURRENT LIABILITIES
*QUICK RATIO (acid-test ratio)

(liquidity)
C.A.- INVENTORY/C.L.
*CASH RATIO

(liquidity)
CASH & MRKTBL SEC'S/C.L.
INVENTORY TURNOVER RATIO

(activity ratios/asset mngmt. ratios/ efficiency ratios)
SALES or COGS/INVENTORY
DAY'S SALES IN INVENTORY

(activity ratios/asset mngmt. ratios/ efficiency ratios)
INVENTORY x 365 DAYS/SALES
*AVERAGE COLLECTION PERIOD (ACP)

(activity ratios/asset mngmt. ratios/ efficiency ratios)
A/R x 365 DAYS/ CREDIT SALES
*A/R TURNOVER

(activity ratios/asset mngmt. ratios/ efficiency ratios)
CREDIT SALES/ACCOUNTS REC.
*AVG. PAYMENT PERIOD(APP)

(activity ratios/asset mngmt. ratios/ efficiency ratios)
A/P x 365/COGS
ACCOUNTS PAYABLE TURNOVER

(activity ratios/asset mngmt. ratios/ efficiency ratios)
COGS/ACCOUNTS PAYABLE
*FIXED ASSET TURNOVER RATIO

(activity ratios/asset mngmt. ratios/ efficiency ratios)
SALES/FIXED ASSETS
SALES to WORKING CAPITAL

(activity ratios/asset mngmt. ratios/ efficiency ratios)
SALES/WORKING CAPITAL
*TOTAL ASSET TURNOVER RATIO (T.A.T)

(activity ratios/asset mngmt. ratios/ efficiency ratios)
SALES/TOTAL ASSETS
CAPITAL INTENSITY

(activity ratios/asset mngmt. ratios/ efficiency ratios)
TOTAL ASSETS/SALES
*DEBT RATIO

(LEVERAGE RATIOS)
TOTAL DEBT/TOTAL ASSETS
*DEBT-TO-EQUITY RATIO

(LEVERAGE RATIOS)
TOTAL DEBT/TOTAL EQUITY
EQUITY MULTIPLIER RATIO

(LEVERAGE RATIOS)
TOTAL ASSETS/TOTAL EQUITY (or common stockholders equity)
*TIMES INTEREST EARNED

(LEVERAGE RATIOS)
EBIT/INTEREST
FIXED-CHARGE COVERAGE RATIO

(LEVERAGE RATIOS)
EARNINGS avail. to meet FIXED CHARGES/FIXED CHARGES
CASH COVERAGE RATIO

(LEVERAGE RATIOS)
EBIT+DEPRECIATION/FIXED CHARGES
PROFIT MARGIN

(PROFITABILITY RATIOS)
NET INCOME avail. to common stockholders/SALES
BASIC EARNINGS POWER RATIO

(PROFITABILITY RATIO)
EBIT/TOTAL ASSETS
*RETURN ON ASSETS (ROA)

(PROFITABILITY RATIO)
NET INCOME avail to C.S./TOTAL ASSETS
*RETURN ON EQUITY(ROE)

(PROFITABILITY RATIO)
NET INCOME avail. to C.S./TOTAL EQUITY
DIVIDEND PAYOUT RATIO

(PROFITABILITY RATIO)
C.S. DIVIDENDS/NET INCOME avail. to C.S.
*MARKET-TO-BOOK RATIO

(MARKET VALUE RATIO)
MRKT. $ PER SHARE/BVPS
*PRICE-EARNINGS RATIO

(MARKET VALUE RATIO)
MRKT. $ PER SHARE/EARNINGS PER SHARE (EPS)
*GROSS PROFIT MARGIN

(PROFITABILITY RATIO)
GROSS PROFIT/SALES
*OPERATING PROFIT MARGIN

(PROFITABILITY RATIO)
EBIT/SALES
*NET PROFIT MARGIN(return on sales)

(PROFITABILITY RATIO)
EAT/SALES
ROA
=PROFIT MARGIN x TOTAL ASSET TURNOVER
ROE
=PROFIT MARGIN x TOTAL ASSET TURNOVER x EQUITY MULTIPLIER