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21 Cards in this Set
- Front
- Back
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Current Ratio |
Current Assets ÷ Current Liabilities |
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Acid-Test Ratio |
Cash + Temp Investments + Net Current Receivables ÷ Current Liabilities |
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Account Receivables Turnover |
Net Sales ÷ Average Net AR |
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Days Sales Uncollected |
AR ÷ Net Sales x 365 |
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Merchandise Turnover |
Cost of Goods Sold ÷ Average Merchandising Inventory |
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Days' Sales in Inventory |
Ending Inventor ÷ Cost of Goods Sold x 365 |
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Total Asset Turnover |
Net Sales (or Revenue) ÷ Average Total Assets |
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Accounts Payable Turnover |
Cost of Goods Sold ÷ Average Accounts Payable |
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Debit Ratio |
Total Liabilities ÷ Total Assets x 100 |
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Equity Ratio |
Total Shareholders' Equity ÷ Total Assets x 100 |
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Pledged assets to Security Liabilities |
Book Value of Pledged Assets ÷ Book Value of Secured Liabilities |
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Times Interest Earned |
Income before Interest and Taxes ÷ Interest Expense |
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Profit Margin |
Net Income ÷ Net Sales (or Revenues) x 100 |
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Gross Profit Ratio |
Gross Profit from Sales ÷ Net Sales x 100 |
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Return on Total Assets |
Net Income ÷ Average Total Assets x 100 |
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Return on Common Shareholders' Equity |
Net Income - Preferred dividends ÷ Average Common Shareholders' Equity x 100 |
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Book Value per Common Share |
Shareholders Equity Applicable to Common Shares ÷ Number of Common Shares Outstanding |
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Book Value per Preferred Share |
Shareholder's equity applicable to Preferred Common Shares ÷ Number of Preferred Shares Outstanding |
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Basic Earnings Per Share |
Net Income - Preferred Dividend ÷ Weighted-Average Common Shares Outstanding |
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Price-Earnings Ratio |
Market Price per Share ÷ Earnings Per Share |
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Dividend Yield |
Annual Dividends per Share ÷ Market Price Per Share x 100 |
