Ratios Flashcards
ROE
Net earnings / Avg Shareholders Equity
ROA
Net Earnings + Interest(1-tax rate)
/
Avg Total Assets
Finanial Leverage
ROE-ROA
Fixed assets turnover
Net Sales Revenue
/
Avg fixed assets
EPS
Net Earnings
/
Avg # of shares
Net Profit Margin
Net earnings
/
Net Sales
Quality of Earnings
Cash Flow from Operating activities
/
Net earnings
Current Ratio
Current Assets
/
Current Liabilities
Cash Ratio
Cash + Cash Equivalents
/
current liabilities
Receivables turnover
Net Credit Sales
/
Avg Accounts Receivables
Payables Turnover
Net Credit purchases
/
Avg Acounts Payable
Quick Ratio
Current Assets - Inventory
/
Current liabilities
Inventory Turnover
Cost of Sales
/
Avg Inventory
Times Interest Earned
Net earning + Interest + Income
/
Interest Expense
Debt-to-Equity
Total Liabilities
/
Total Shareholder’s Equity
