FA Flashcards
Current ratio
Current Assets / Current liabilities
Quick ratio
Cash + Short term investments + accounts receivable / Current liabilities
Accounts receivable turnover
Net credit sales / Average net account receivables
Inventory Turnover
COGS / Average inventory
Profit margin
Net income / net sales
Asset Turnover
Net sales / Average total assets
Return on assets
Net income / Average total assets
Return on common stockholder equity
net income - preferred dividends / Average common stockholders equity
EPS
Net income - preferred dividends / Weighted average common shares outstanding
Price to earnings P/E
Share price / earnings per share
Payout ratio
Cash dividents declared on common stock / Net income
Debt to asset ratio
Total liabilities / Total assets
Times interest earned
Net income + Interest expense + income tax expense / Interest expense
Inventory Turnover
COGS / Average inventory
Days in inventory
365 / Invetory turnover
