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