financial ratio Flashcards
ROE
net income / shareholder equity
ROA
net income / total assets
ROCE
EBIT / total assets-current liabilities (capital employed)
Gross margin ratio
gross profit(total revenue - COGS) / total revenue
operating profit margin
gross profit or EBIT (total revenue-COGS-operatin expenses - depyamo) / total revenue
Net profit margin
Net income / Total revenue
Debt-to-equity
St debt + Lt debt + other payment / shareholders equity
equity ratio
shareholders equity / total assets
debt ratio
St debt + Lt debt / total assets
accounts receivable turnover ratio
net credit sales / av accounts receivable
accounts receivable days
number of days in period / account receivable turnover ratio
asset turnover ratio
net sales/av total assets
inventory turnover ratio
COGS/av inventory
Inventory turnover days
number of days in period/ inventory turnover ratio
current ratio
current assets/current liabilities
