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13 Cards in this Set
- Front
- Back
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Current Ratio |
Current assets / Current Liabilities |
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Quick (Acid) Ratio |
(Current assets - inventory) / Current liabilities |
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Receivables turnover |
Net sales / Avg net receivables |
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Days sales in receivables |
(300, 360, or 365 days) / receivables turnover |
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Inventory turnover |
Cost of goods sold / Avg inventory |
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Days sales in inventory |
(300, 360, or 365 days) / inventory turnover |
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Total assets turnover |
Net sales / Total assets |
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Debt-to-Equity |
Total Debt / Total Equity |
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Times Interest Earned |
Net income + Int Exp + Inc Tax) / Int Exp |
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COGS Ratio |
COGS / Net Sales |
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Gross Margin Percentage |
Gross profit / net sales |
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Net operating percentage |
Operating income / Net sales |
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Return on equity |
Net income / Total equity |
