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Audit > Financial ratios > Flashcards

Financial ratios Flashcards

1
Q

Working capital

A

Current assets - current liabilities

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2
Q

Current ratio

A

Current assets / current liabilities

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3
Q

Quick ratio

A

Current assets - inventory / current liabilities

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4
Q

Accounts receivable turnover

A

Sales / avg accounts receivable

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5
Q

Days sales in accounts receivable

A

Ending accounts receivable / sales/365

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6
Q

Inventory turnover

A

COGS / avg inventory

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7
Q

Days in inventory

A

Ending inventory / COGS/365

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8
Q

Operating cycle

A

Days sales in accounts receivable + days in inventory

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9
Q

Working capital turnover

A

Sales / avg working capital

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10
Q

Asset turnover

A

Sales / avg total assets

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11
Q

Net profit margin

A

Net income / net sales

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12
Q

Net operating margin percentage

A

Net operating income / net sales

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13
Q

Gross profit margin

A

Sales - COGS / sales

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14
Q

Return on assets

A

Net income / avg total assets

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15
Q

Debt to equity

A

Total liabilities/ total equity

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16
Q

Total debt ratio

A

Total liabilities / total assets

17
Q

COGS

A 
Beg inventory 
\+purchases 
= goods available for sale
-ending inventory 
= cost of goods sold
18
Q

Return on equity

A

Net income / avg total equity

19
Q

Earnings per share EPS

A

Income available to common shareholders / weighted avg common shares outstanding

20
Q

Times interest earned

A

Income before interest expense & taxes / interest expense

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