Ratio Analysis Flashcards by JASMINE ADAMS | Brainscape

Q

Current Ratio

A

Current Assets / Current Liabilities

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Q

Quick Ratio

A

(Current Assets - Inventory) / Current Liabilties

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Q

Receivable Turnover

A

Net Sales / Average Net Receivables

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Q

Days Sales in Receivable

A

365, 360, or 300 / (Net Sales / Average Net Receivables)

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Q

Inventory Turnover

A

COGS / Average Inventory

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Q

Days Sales in Inventory

A

365, 360, or 300 / (COGS / Average Inventory)

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Q

Total Asset Turnover

A

Net Sales / Total Assets

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Q

Debt to Equity ratio

A

Total Debt / Total Equity

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Q

Times Interest Earned

A

(Net Income + Int Exp + Inc Tax) / Interest Expense

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Q

COGS Ratio

A

COGS / Net Sales

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Q

Gross Margin %

A

(Net Sales - COGS) / Net Sales

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Q

Net Operating Margin %

A

Operating Income / Net Sales

Op Inc = income before subtract interest & taxes

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Q

Return on Equity

A

Net Income / Total Equity

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Q

Return on Assets

A

Net Income / Total Assets

Add back interest expense if applicable

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Q

Net Fixed Assets to Equity

A

Fixed Assets / Stockholder’s Equity

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Q

Net Fixed Assets to Equity

A

Fixed Assets / Stockholder’s Equity

Q

Debt Ratio

A

Total Liabilities / Total Assets