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19 Cards in this Set
- Front
- Back
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Current Ratio |
Current Ratio = Current Assets / Current Liabilities |
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Quick Ratio (Acid Test) |
Quick Ratio = Current Assets - Inventory / Current Liabilities |
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Gross Margin (P) |
Gross Margin = Gross profit / Net Sales * 100 |
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4 Ratio Categories |
Profitability ratios, Liquidity ratios, Asset Management ratios, Solvency ratios |
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Profit margin on sales |
Profit margin on sales = profit or loss / net sales * 100 |
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Earnings per share = net income (loss) - preference dividends / weighted average common shares outstanding (WASO) |
Earnings per share |
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Dividend payout ratio |
Dividend payout ratio = cash dividends / profit or loss |
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Price earnings ratio |
Price earnings ratio = market price per share / earnings per share |
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Return on equity |
ROE = Profit or loss / Average equity |
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AR days |
AR days = average AR / credit sales * 365 |
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Accounts receivable turnover |
AR Turnover = Credit sales / average AR |
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AP days = average AP / purchases * 365 |
AP days |
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Accounts Payable Turnover |
AP Turnover = Purchased / average AP |
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Asset turnover = sales / average total assets |
Asset turnover |
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Inventory turnover |
Inventory turnover = cogs / average inventory |
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Inventory days |
Inventory days = average inventory / cogs * 365 |
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Total debt to equity = total debt / shareholders equity |
Total debt to equity |
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Interest coverage |
Interest coverage = earnings before interest and taxes (EBIT) / interest charges |
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Cash debt coverage |
Cash debt coverage = net cash provided by operating activities / average total liabilities |
