Ratio Formula Flashcards
Current ratio
Current asset/current liabilities
quick acid test ratio
Current asset - inventory/current liabilities
inventory turnover
COGS/inventory
average collection period
account receiveable/average sales per day
average payment period
account payable/ average purchase per day
total asset turnover
sales/ total asset
debt ratio
total liabilities/total asset
time interest earned ratio (TIER)
earning before interest and taxes (ebit/operating profit)/ interest
Gross profit margin
gross profit/sales
operating profit margin
operating profit(ebit)/sales
net profit margin
easfc(net profit)/sales
Return on total asset (roa)
net profit/total asset atau net profit x asset turnover
Return on equity (ROE)
net profit (eafcs)/common stock equity
Account receivable turnover
net sales/average account receivable
WWC to total asset ratio
average current asset - average current liabilities/ average total asset
