Formula Flashcards
Balance Sheet
Assets = Liabilities + Stockholder Equity
Income Statement
Revenue - Expenses
Retained Earnings Ending
Retained Earnings bb + Net Income - Dividends
Current Ratio
Current Assets /
Current Liabilities
Earnings per share (EPS)
(Net Income - Dividends) /
(Weighted Average # of Common Shares Outstanding)
Net Profit
Net Sales - COGS
Interest
I = Principal * Rate * Time
Total Asset Turnover Ratio
Net Sales / Average Total Sales
Debt to Asset Ratio
Total Liabilities /
Total Assets
Debt to Equity Ratio
Total Liabilities /
Shareholders Equity
Working Capital
Current Assets - Current Liabilities
AFDA EB 1
Credit Sales * Bad Debt Rate
AFDA EB 2
AFDABB + Bad Debt Expense - Write Offs
Net AR
AReb - AFDAeb
A/R Turnover
Net Sales /
Avg Net A/R
Days to Collect A/R
365 / A/R Turnover
Inventory/Full COGS
BI + P = COGAS - EI = COGS
BI = Beginning Inventory
P = Purchased
COGAS = Cost of goods available for sale
COGS = Cost of goods sold
Net Profit Margin
Net Sales - COGS
Inventory Turnover Ratio
COGS / Avg Inventory
Days to sell inventory
365 / Inventory turnover ratio