Financial Ratios Flashcards
Current Ratio
Current Assets / Current Liabilities
Quick Ratio
Quick Assets / Current Liabilities
Quick Assets
Current Assets - Inventory
Net Working Capital Ratio
Net Working Capital / Total Assets
Net Working Capital
Current Assets - Current Liabilities
Return on Assets
Net Income / Avg Total Assets
Return on Equity
Net Income / Avg Stockholders Equity
Profit Margin
Net Income / Sales
Earnings per Share
Net Income / Num of Common Shares Outstanding
Assets Turnover Ratio
Sales / Average Total Assets
Account Receivable Turnover Ratio
Sales / Average Account Receivable
Inventory Turnover Ratio
COGS / Average Inventories
Debt to Equity Ratio
Total Liabilities / Total Stockholder Equity
Interest Covering Ratio
Income before Interest & Income Tax Expense / Interest Expense
Price Earning Ratio
Market Price of Common Stock /
Market to Book Ratio
Market price of Common Stock / Book Value of Equity
Dividend Yield
Annual Dividends per Common Share / Market Price of Common Stock per Share
Dividend Payout Ratio
Cash Dividends / Net Income
Return on Assets
Profit Margin X Assets Turnover Ration OR Net Income / Avg Total Assets OR Net Income / Sales X Sales / Average Total Assets
