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20 Cards in this Set

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  • Back
Working Capital
CA-CL
Current ratio (working capital ratio)
CA/CL
Acid Test Ratio
(Cash equiv. + Marketable Securities + Net Receivables)/CL
Cash Ratio
(Cash equiv. + Marketable Securities)/CL
AR turnover
Net credit sales/Avg. gross AR
AR turnover in days
365/AR turnover
Inventory turnover
COGS/Avg. inventory
Inventory turnover in days
365/inv turn
Operating cycle
AR turn in days + Inv turn in days
Working capital turnover
Sales/avg working cap.
Total asset turnover
Net sales/avg total assets
Net profit margin
NI/net sales
Return on total assets
NI/Avg total assets
DuPont return on sales
Profit margin * asset turnover
Return on investment
(NI + interest expense(1 - tax rate))/avg (LT Liab + Equity)
Return on common equity
(NI - Pref Div)/avg common equity
Debt to equity
Total Liab/Common SE
Debt Ratio
TL/TA
Times interest earned
EBIT/interest
Operating cash flow/total debt
Duh!