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23 Cards in this Set

  • Front
  • Back
Current Ratio
Current Assets / Current Liabilities
Acid-Test Ratio
(Cash + Cash Equivalents + Marketable Securities + A/R) / Current Liabilities
Collection Period
Average A/R / (Sales / 360)
Days to sell inventory
Average Inventory / (Cost of slaes / 360)
Total Debt to Equity
Total Liabilities / Shareholder's Equity
Long-Term debt to equity
Long-Term Liabilities / Shareholder's Equity
Times Interest Earned
(Income before income taxes + Interest Expense) / Interest Expense
Return on assets
(Net Income + interest Expense (1-Tax Rate)) / Average Total Assets
Return on common equity
Net Income / (Average Shareholder's equity)
Gross Profit Margin
(Sales - COGS) / Sales
Overall Profit Margin (PreTax)
Income from operations / Sales
PreTax Profit Margin
Income before income taxes / Sales
Net Profit Margin
Net Income / Sales
Cash Turnover
Sales / Average cash and equivalents
A/R Turnover
Sales / Average accounts receivable
Inventory Turnover
COGS / Average Inventory
Working Capital Turnover
Sales / Average working capital
PPE Turnover
Sales / Average PPE
Total assets turnover
Sales / Average total assets
Price-to-earnings ratio
Market price per share / Earnings per share
Divendend yield
Cash Dividend Paid Per Share/ Market price per share
Dividend payout rate
Cash dividends paid per share / Earnings per share
Market price per share / Book value per share