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31 Cards in this Set
- Front
- Back
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*CURRENT RATIO
(liquidity) |
CURRENT ASSETS/CURRENT LIABILITIES
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*QUICK RATIO (acid-test ratio)
(liquidity) |
C.A.- INVENTORY/C.L.
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*CASH RATIO
(liquidity) |
CASH & MRKTBL SEC'S/C.L.
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INVENTORY TURNOVER RATIO
(activity ratios/asset mngmt. ratios/ efficiency ratios) |
SALES or COGS/INVENTORY
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DAY'S SALES IN INVENTORY
(activity ratios/asset mngmt. ratios/ efficiency ratios) |
INVENTORY x 365 DAYS/SALES
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*AVERAGE COLLECTION PERIOD (ACP)
(activity ratios/asset mngmt. ratios/ efficiency ratios) |
A/R x 365 DAYS/ CREDIT SALES
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*A/R TURNOVER
(activity ratios/asset mngmt. ratios/ efficiency ratios) |
CREDIT SALES/ACCOUNTS REC.
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*AVG. PAYMENT PERIOD(APP)
(activity ratios/asset mngmt. ratios/ efficiency ratios) |
A/P x 365/COGS
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ACCOUNTS PAYABLE TURNOVER
(activity ratios/asset mngmt. ratios/ efficiency ratios) |
COGS/ACCOUNTS PAYABLE
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*FIXED ASSET TURNOVER RATIO
(activity ratios/asset mngmt. ratios/ efficiency ratios) |
SALES/FIXED ASSETS
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SALES to WORKING CAPITAL
(activity ratios/asset mngmt. ratios/ efficiency ratios) |
SALES/WORKING CAPITAL
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*TOTAL ASSET TURNOVER RATIO (T.A.T)
(activity ratios/asset mngmt. ratios/ efficiency ratios) |
SALES/TOTAL ASSETS
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CAPITAL INTENSITY
(activity ratios/asset mngmt. ratios/ efficiency ratios) |
TOTAL ASSETS/SALES
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*DEBT RATIO
(LEVERAGE RATIOS) |
TOTAL DEBT/TOTAL ASSETS
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*DEBT-TO-EQUITY RATIO
(LEVERAGE RATIOS) |
TOTAL DEBT/TOTAL EQUITY
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EQUITY MULTIPLIER RATIO
(LEVERAGE RATIOS) |
TOTAL ASSETS/TOTAL EQUITY (or common stockholders equity)
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*TIMES INTEREST EARNED
(LEVERAGE RATIOS) |
EBIT/INTEREST
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FIXED-CHARGE COVERAGE RATIO
(LEVERAGE RATIOS) |
EARNINGS avail. to meet FIXED CHARGES/FIXED CHARGES
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CASH COVERAGE RATIO
(LEVERAGE RATIOS) |
EBIT+DEPRECIATION/FIXED CHARGES
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PROFIT MARGIN
(PROFITABILITY RATIOS) |
NET INCOME avail. to common stockholders/SALES
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BASIC EARNINGS POWER RATIO
(PROFITABILITY RATIO) |
EBIT/TOTAL ASSETS
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*RETURN ON ASSETS (ROA)
(PROFITABILITY RATIO) |
NET INCOME avail to C.S./TOTAL ASSETS
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*RETURN ON EQUITY(ROE)
(PROFITABILITY RATIO) |
NET INCOME avail. to C.S./TOTAL EQUITY
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DIVIDEND PAYOUT RATIO
(PROFITABILITY RATIO) |
C.S. DIVIDENDS/NET INCOME avail. to C.S.
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*MARKET-TO-BOOK RATIO
(MARKET VALUE RATIO) |
MRKT. $ PER SHARE/BVPS
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*PRICE-EARNINGS RATIO
(MARKET VALUE RATIO) |
MRKT. $ PER SHARE/EARNINGS PER SHARE (EPS)
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*GROSS PROFIT MARGIN
(PROFITABILITY RATIO) |
GROSS PROFIT/SALES
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*OPERATING PROFIT MARGIN
(PROFITABILITY RATIO) |
EBIT/SALES
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*NET PROFIT MARGIN(return on sales)
(PROFITABILITY RATIO) |
EAT/SALES
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ROA
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=PROFIT MARGIN x TOTAL ASSET TURNOVER
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ROE
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=PROFIT MARGIN x TOTAL ASSET TURNOVER x EQUITY MULTIPLIER
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