Ratios Flashcards
Current Ratio = ?
Current Assets / Current Liabilities
Return on Assets = ?
Net Earnings / Average Total Assets
Earnings Per Share = ?
Net Earnings / Average Common Shares O/S
Net Profit Margin = ?
Net Earnings / Net Sales
Return on Equity = ?
Net Earnings / Average Shareholders Equity
Quantity of Earnings Ratio = ?
Cash Flow of Operating Activities / Net Earnings
Capital Expenditures Ratio = ?
Cash Flow from Operating Activities / Cash Paid for Capital Expenditures
Gross Profit Percentage = ?
Gross Profit / Net Sales
Receivables Turnover Ratio = ?
Net Credit Sales / Average Net Accounts Receivable
Inventory Turnover Ratio = ?
Cost of Sales / Average Inventory
Average Days to Sell Inventory = ?
365 / Inventory Turnover
Depreciation Expense per Year = ?
Cost - Residual Value / Useful life in Years
A/P Turnover Ratio = ?
Cost of Sales / Average Accounts Payable
Quick Ratio = ?
Quick Assets / Current Liabilities
Debt to equity Ratio = ?
Total Liabilities / Shareholders Equity
