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6 Cards in this Set
- Front
- Back
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Current Ratio |
Current Assets/Current Liabilities |
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Quick or Acid Test Ratio |
(Cash + MS + AR) - Inventory - Prepaid Expenses ÷ Current Liabilities |
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Asset Management Ratios |
ARTO = Sales/AR or Ave. AR Average Collection Period = 365 / ARto Inventory Turnover = COGS ÷ Inventory Fixed Asset Turnover = NI ÷ Fixed assets Total Asset Turnover = NI ÷ Total assets |
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Debt Management Ratios |
Debt Ratio = Total Debt ÷ Total Assets Debt to Equity = Long term debt ÷ Total Equity TIE or coverage ratio = EBIT + Interest Expense ÷ interest Expense Cash coverage ratio = EBIT + Dep. ÷ interest Fixed charge coverage ratio = EBIT + lease payments ÷ interest + lease payments EBITDA = EBIT + Interest + Taxes + Dep. + Amortization |
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Profitability Ratios |
Ros = Net Income ÷ Sales Roa = Net Income ÷ Assets Roe = Net Income ÷ Equity |
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Market Value Ratios |
P/E Ratio = stock price ÷ EPS (NI - Pref. dividends ÷ common shares outstanding) Market to book value ratio = stock price ÷ book value per share
Dividend Yield = Dividens per share / Market price per share Dividend Payout ratio = Dividends / NI - Pref. dividends |
