Financial Ratios Flashcards
1
Q
Interest Coverage Ratio
A
EBITDA / Interest Expense
2
Q
Cash Coverage Ratio
A
EBITDA / Cash Interest Expense
3
Q
Fixed Asset Turnover
A
Sales / Net Fixed Assets
4
Q
Inventory Turnover
A
Cost of Goods Sold / Inventory
5
Q
Receivables Turnover
A
Sales / Accounts Receivable
6
Q
Days Sales Outstanding
A
Accounts Receivable / Sales x [365]
7
Q
Days Payable Outstanding
A
Accounts Payable / COGS x [365]
8
Q
Current Ratio
A
Current Assets / Current Liabilities
9
Q
Quick Ratio
A
(Current Assets - Inventory) / Current Liabilities
10
Q
Debt / Equity Ratio
A
Total Debt / Common Equity
11
Q
Total Debt Ratio
A
Total Liabilities / Total Assets
12
Q
Debt to Capital Ratio
A
Debt / Total Assets
13
Q
Leverage Ratio
A
Total Assets / Total Equity or Total Debt / EBITDA
14
Q
Return on Equity
A
Net Income / Equity
15
Q
Return on Assets
A
Net Income / Total Assets
