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28 Cards in this Set
- Front
- Back
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Current Ratio |
- Liquidity - Current Assets Current Liabilities |
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Quick Ratio (Acid-Test Ratio)
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- Liquidity - (Current Assets - Inventory) Current Liabilities |
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Cash Ratio |
- Liquidity - Cash and Marketable Securities Current Liabilities |
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Inventory Turnover |
- Asset Management - Sales or Cost of Goods Sold Inventory |
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Days' Sales in Inventory |
- Asset Management - Inventory X 365 Days Sales or Cost of Goods Sold |
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Accounts Receivable Turnover |
- Asset Management - Credit Sales Accounts Receivable |
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Average Collection Period |
- Asset Management - Accounts Receivable X 365 Days Credit Sales |
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Accounts Payable Turnover |
- Asset Management - Cost of Goods Sold Accounts Payable |
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Average Payment Period (APP) |
- Asset Management - Accounts Payable X 365 Days Cost of Goods Sold |
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Fixed Asset Turnover |
- Asset Management - Sales Net Fixed Assets |
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Sales to Working Capital |
- Asset Management - Sales Working Capital |
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Total Assets Turnover |
- Asset Management - Total Assets Sales |
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Capital Intensity |
- Asset Management - Total Assets Sales |
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Debt Ratio |
- Debt Management - Total Debt Total Assets |
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Debt-to-Equity |
- Debt Management - Total Debt Total Equity |
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Equity Multiplier |
- Debt Management - Total Assets Total Equity or Total Assets Common Stockholders' Equity |
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Times Interest Earned |
- Debt Management - EBIT Interest |
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Fixed-Charge Coverage |
- Debt Management - Earnings Available to Meet Fixed Charges Fixed Charges |
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Cash Coverage |
- Debt Management - EBIT + Depreciation Fixed Charges |
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Gross Profit Margin |
- Profitability - Sales - Cost of Goods Sold Sales |
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Operating Profit Margin |
- Profitability - EBIT Sales |
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Profit Margin |
- Profitability - Net Income Available to Common Stockholders Sales |
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Basic Earnings Power |
- Profitability - EBIT Total Sales |
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Return on Assets (ROA) |
- Profitability - Net Income Available to Common Stockholders Total Assets |
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Return on Equity (ROE) |
- Profitability -
Net Income Available to Common Stockholders Common Stockholders' Equity |
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Dividend Payout |
- Profitability - Common Stock Dividends Net Income Available to Common Stockholders |
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Market-to Book Ratio |
- Market Value - Market Price per Share Book Value per Share |
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Price-Earnings Ratio |
- Market Value - Market Price per Share Earnings per Share |
