RATIOS Flashcards
GROSS PROFIT MARGIN
SALES NET - COGS / SALES NET
PROFIT MARGIN
NET INCOME / SALES NET
RETURN ON SALES
INCOME BEFORE INTEREST INCOME, INTEREST EXPENSE AND TAXES / SALES NET
RETURN ON ASSETS
NET INCOME / AVG TOTAL ASSETS
DUPONT RETURN ON ASSETS
PROFIT MARGIN X ASSET TURNOVER
ASSET TURNOVER
SALES NET / AVG TOTAL ASSETS
RETURN ON EQUITY
NET INCOME / AVG TOTAL EQUITY
OPERATING CASH FLOW RATIO
CASH FLOW OPERATIONS / CURRENT LIABILITIES
CURRENT RATIO
CURRENT ASSETS / CURRENT LIABILITIES
QUICK RATIO
CASH & CE + SHORT TERM MARKETABLE SECURITIES + RECEIVABLES NET / CURRENT LIABILITIES
A/R TURNOVER
SALES NET / AVG A/R NET
DAYS SALES IN A/R
ENDING A/R NET / (SALES NET/365)
INVENTORY TURNOVER
COGS / AVG INVENTORY
DAYS IN INVENTORY
ENDING INVENTORY / (COGS /365)
A/P TURNOVER
COGS / AVG. A/P
DAYS OF PAYABLE OUTSTANDING
ENDING A/P / (COGS / 365)
CASH CONVERSION CYCLE
DAYS IN A/R + DAYS IN INVENTORY - DAYS OF PAYABLES OUTSTANDING
DEBT TO EQUITY
TOTAL LIABILITY / TOTAL EQUITY
TOTAL DEBT RATIO
TOTAL LIABILITIES / TOTAL ASSETS
EQUITY MULTIPLIER
TOTAL ASSETS / TOTAL EQUITY
TIME INTEREST EARNED
INCOME BEFORE INTEREST EXPENSE AND TAXES / INTEREST EXPENSE
PRICE TO EARNINGS
PRICE PER SHARE / BASIS EPS
DIVIDEND PAYOUT
CASH DIVIDEND / NET INCOME
ASSET TURNOVER
SALES (NET) / AVG. TOTAL ASSETS
