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19 Cards in this Set
- Front
- Back
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Current Ratio |
Current asset / Current Liabilities |
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Quick (Acid test) ratio |
Current assets - Inventory / Current Liabilities |
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Inventory turnover |
Cost of goods sold / Inventory |
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Average collection period or Average age of accounts receivable |
Accounts Receivable / Average credit sales per day (Annual credit sales/365) |
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Average payment period or Average age of accounts payable |
Accounts payable / Average credit purchases per day (Annual credit purchases/365) |
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Total asset turnover |
Sales / Total assets |
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Debt ratio |
Total liabilities / Total assets |
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Times interest earned ratio or Interest coverage ratio |
Earnings before interest and taxes / Taxes |
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Fixed payment coverage ratio |
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Gross profit margin |
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Operating profit margin |
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Net profit margin |
Earnings available for common stockholders / Sales |
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Earnings per share (EPS) |
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Return on Total assets (ROA) |
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Return on Common Equity (ROE) |
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Price/Earnings Ratio |
Market price per share of common stock / Earnings per share |
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Market/book ratio |
Market price per share of common stock / Book value per share of common stock |
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Book value per share of common stock |
Common stock equity / # of shares of common stock outstanding |
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Average age of inventory |
365 / Inventory turnover |
