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10 Cards in this Set
- Front
- Back
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Receivables turnover ratio
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= Total revenue ÷ Average receivables
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Inventory turnover ratio
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= Cost of goods sold ÷ Average inventory
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Operating return on assets
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= Operating income ÷ Average total assets
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Return on assets
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= Net income ÷ Average total assets
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Return on equity
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= Net income ÷ Average shareholders’ equity
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Return on total capital
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= Earnings before interest and taxes ÷ (Interest bearing debt + Shareholders’ equity)
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Return on common equity
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= (Net income – Preferred dividends) ÷ Average common shareholders’ equity
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Working capital turnover ratio
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Total revenue ÷ Average working capital
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Fixed asset turnover ratio
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= Total revenue ÷ Average net fixed assets
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Total asset turnover ratio
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Total revenue ÷ Average total assets
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