midterm financial ratios Flashcards
1
Q
Current Ratio
A
Current Assets/Current Liabilities
2
Q
Quick Ratio
A
(Current Assets - Inventory)/Current Liabilities
3
Q
Cash Ratio
A
(Cash+Securities)/Current Liabilities
4
Q
Total Debt Ratio
A
(Total Assets-Total Equity)/Total Assets
5
Q
Debt/Equity Ratio
A
Total Debt / Total Equity
6
Q
Equity Multiplier
A
Total Assets/Total Equity
7
Q
Times Interest Earned
A
EBIT/Interest
8
Q
Cash Coverage Ratio
A
EBITDA/Interest
9
Q
Inventory Turnover
A
COGS/Inventory
10
Q
Day Sales in Inventory
A
365/Inventory Turnover
11
Q
Receivables Turnover
A
Sales/Accounts Receivable
12
Q
Days Sales in Receivables
A
365/Receivables Turnover
13
Q
Total Asset Turnover
A
Sales/Total Assets
14
Q
Gross Profit Margin
A
EBIT/Sales
15
Q
Net Profit Margin
A
Net Income/Sales
