Financial Ratios Flashcards
Current Ratio
Current Assets/Current Liabilities
Cash Ratio
Cash/Current Liabilities
Quick Ratio
(Current Assets-Inventory)/Current Liabilities
Total Debt Ratio
Debt/Assets
Debt to Equity Ratio
Debt/Total Equity
Asset Multiplier
Total Assets/Total Equity
Times Interest Earned Ratio
EBIT/Interest Expense
EBITDA Coverage
(EBIT+Depreciation)/Interest Expense
Inventory Turnover
Cost of Goods Sold/Inventory
Receivables Turnover
Sales/Accounts Receivable
Payable Turnover
Cost of Goods Sold/Accounts Payable
Days Sales Out Standing
(Accounts Receivable x 365)/ Sales
Days Payable Outstanding
(Accounts Payable x 365)/ Average Purchases
Days Inventory Outstanding
(Average Inventory x 365)/ Cost of Goods Sold
Profit Margin
Net Income/Revenue
EBITDA Margin
EBITDA/Revenue
Return on Assets
Net Income/Assets
Return on Equity
Net Income/Book Value of Equity
DuPont Return on Equity
Return on Assets*(Assets/Equity)
Price Earnings Ratio
Share Price/EPS
Market-to-book Ratio
Market Capitalization/Book Equity
Market Capitalization
Shares Outstanding*Share Price
