FAR 2 - M7 RATIO ANALYSIS Flashcards
1
Q
Debt to equity ratio
A
total equity
2
Q
Quick ratio
A
CL
3
Q
AR turnover
A
AR beg + AR end = xx / 2 = ave AR
Ave AR
4
Q
Current ratio
A
CL
5
Q
Inventory turnover
A
Invy beg + Invy end = xx / 2 = ave Invy
ave Invy
6
Q
Days in inventory
A
COGS/365 days
7
Q
Asset turnover
A
Total assets beg + end / 2 = ave total asset
Ave total asset
8
Q
Working capital
A
CA - CL
9
Q
Return on assets
A
ave total assets (total assets beg+end/2)
10
Q
Return on equity
A
ave total equity
11
Q
Inventory turnover
A
ave inventory
12
Q
Average total assets
A
Total asset turnover
13
Q
Times interest earned
A
Interest expense
14
Q
AR tunover
A
AR (net) beg+end/2 = ave AR
ave AR
15
Q
Working capital turnover
A
ave working cap (CA-CL beg + end/2)
