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14 Cards in this Set
- Front
- Back
Net Income / Sales Revenue |
Return on sales (ROS) |
|
Net income / Total assets |
Return on assets (ROA) |
|
Net income / Stockholders' Equity |
Return on equity (ROE) |
|
Gross profit / Sales revenue |
Gross profit margin |
|
(Net income - Preferred dividends) / Average number of common shares outstanding |
Earnings per share |
|
Sales revenue / Total assets |
Asset turnover |
|
Cost of goods sold / Inventory |
Inventory turnover |
|
365 / Inventory turnover |
Inventory days |
|
Current assets / Current liabilities |
Current ratio |
|
Total liabilities / Total assets |
Debt ratio |
|
Total assets / Stockholders' Equity |
Financial leverage |
|
Operating income / Interest expense |
Times interest earned |
|
Market value per share / Earnings per share |
Price earnings ratio (P/E) |
|
ROS x Asset turnover = ROA x Financial leverage = ROE |
DuPont Analysis of ROE |