Ratios Flashcards
Return on assets
net income / average total assets
return on equity
roa%x(average total assets/averagetotalownersequity)
Net working capital
current assets - current liabilities
Revpar
room revenue / available rooms
current ratio
current assets / current liabilities
solvency
total assets / total iiabilities
Acid test ratio
Cash, short term investment, notes receivable,accounts receivable / current liabilities
Debt to equity
total liabilities / total oe
paid occupancy %
Total paid room occ / available room
Average daily rate
Revenue / number of rooms sold
Revenue per average customer
total revenue / total number of guests
profit margin
net income / total revenue
operating efficiency ratio
Gross operating profit / total revenue
sales mix %
departmental revenue / total revenue
COS%
COS / Revenue
