Asset Utilization, Liquidity, Debt Utilization, Market Ratios Flashcards

1
Q

Asset Utilization, Liquidity, Debt Utilization, Market Ratios

Receivable Turnover

A

Net Credit Sales / Avg A/R

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2
Q

Asset Utilization, Liquidity, Debt Utilization, Market Ratios

Receivables Collection Period

A

Avg A/R / Avg Credit Sales per day

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3
Q

Asset Utilization, Liquidity, Debt Utilization, Market Ratios

Inventory Turnover

A

COGS / Avg Inventory

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4
Q

Asset Utilization, Liquidity, Debt Utilization, Market Ratios

Inventory Conversion Period

A

Avg Inventory / Avg COGS per day

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5
Q

Asset Utilization, Liquidity, Debt Utilization, Market Ratios

Fixed Asset Turnover

A

Sales / Avg Net Fixed Assets

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6
Q

Asset Utilization, Liquidity, Debt Utilization, Market Ratios

Total Asset Turnover

A

Sales / Avg Total Assets

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7
Q

Asset Utilization, Liquidity, Debt Utilization, Market Ratios

Current Ratio

A

Current Assets / Current Liabilities

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8
Q

Asset Utilization, Liquidity, Debt Utilization, Market Ratios

Quick (Acid Test) Ratio

A

(Cash + Marketable Securities + Net A/R) / Current Liabilities

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9
Q

Asset Utilization, Liquidity, Debt Utilization, Market Ratios

Debt to Total Assets

A

Total Liabilities / Total Assets

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10
Q

Asset Utilization, Liquidity, Debt Utilization, Market Ratios

Debt to Equity Ratio

A

Total Debt / Total Equity

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11
Q

Asset Utilization, Liquidity, Debt Utilization, Market Ratios

Times Interest Earned Ratio

A

EBIT / Interest Expense

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12
Q

Asset Utilization, Liquidity, Debt Utilization, Market Ratios

Price/Earnings Ratio

A

Common Stock Price per share / EPS

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13
Q

Asset Utilization, Liquidity, Debt Utilization, Market Ratios

Book Value per share

A

Common Stock Equity / Common Stock shares outstanding

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14
Q

Asset Utilization, Liquidity, Debt Utilization, Market Ratios

Common Stock Equity

A

Stockholders Equity - Preferred Stock Liquidation Value

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15
Q

Asset Utilization, Liquidity, Debt Utilization, Market Ratios

Market Capitalization

A

Common Stock Price per share * Common Stock shares outstanding

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16
Q

Asset Utilization, Liquidity, Debt Utilization, Market Ratios

Market/Book Ratio

A

Common Stock Price per share / Book Value per share (or Market Capitalization / Common Stock Equity)