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28 Cards in this Set
- Front
- Back
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Number of Days in inventory
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inventory
---------------------------- cost of goods sold/365 |
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Number of days of receivables
|
Accounts receivable
---------------------------- Sales on credit/365 |
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Number of days of payables
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Accounts Payable
---------------------------- Purchases/365 |
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Operating cycle
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# of days in inventory + # of days in receivables
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Net operating cycle
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# of days in inventory + #of days of receivables -# of days of purchases
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Current ratio
|
Current Assets
---------------------------- Current Liabilities |
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Quick Ratio
|
Current assets-inventory
---------------------------- Current Liabilities |
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Net working capital to sales ratio
|
Current assets-current liabilities
------------------------------------------- Sales |
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Gross profit margin
|
gross income
------------------- sales |
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Operating profit margin
|
operating income
------------------------- sales |
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Net Profit Margin
|
Net Income
------------------- Sales |
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Inventory turnover
|
cost of goods sold
-------------------------- inventory |
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Accounts Receivable Turnover
|
Sales on Credit
------------------------ Accounts Receivable |
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Total Asset turnover
|
sales
--------- total assets |
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Fixed asset turnover
|
sales
---------- fixed assets |
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Total debt to assets ratio
|
total debt
--------------- total assets |
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long-term debt to assets ratio
|
long-term debt
--------------------- total assets |
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total debt to equity ratio
|
total debt
--------------- total shareholders equity |
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equity multiplier
|
total assets
---------------- shareholders equity |
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Times-interest-coverage ratio
|
Earnings before interest and taxes
---------------------------------------------- interest |
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Fixed-charge coverage ratio
|
Earnings before interest and taxes
+lease payment ------------------------------------------ Interest+lease payment |
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Earnings per share(EPS)
|
Net income to shareholders
------------------------------------ number of shares outstanding |
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Dividends per share
|
dividends paid to shareholders
------------------------------------------ number of shares outstanding |
|
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dividend payout ratio
|
dividends
------------- earnings |
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price-earnings ratio
|
Market price per share
------------------------------ earnings per share |
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Basic earning power ratio=operating return on assets
|
operating income
------------------------ total assets |
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return on assets
|
net income
----------------- total assets |
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return on equity
|
net income
----------------- total assets |
