RATIOS Flashcards
RETURN ON EQUITY
NET INCOME / AVERAGE SHE
RETURN ON ASSET
NET INCOME / AVERAGE TOTAL ASSETS
GROSS PROFIT MARGIN
GROSS MARGIN / SALES REVENUE
NET PROFIT MARGIN
NET INCOME / SALES REVENUE
GROSS MARGIN
SALES - COGS
CURRENT RATIO
CURENT ASSETS / CURRENT LIABILITIES
QUICK RATIO
(CURENT ASSETS - INVENTORY - PREPAID EXPENSE) / CURRENT LIABILITIES
DEBT TO EQUITY RATIO
NET DEBT (TOTAL LIAB) / TOTAL SHE
CASH COVERAGE
CASH FLOW (OP. ACT.) BEFORE INT. AND TAXES / INTEREST PAID
EARNING PER SHARE (EPS)
(NET INCOME - PREFERRED SHARE) / # OF COMMON SHARE
PRICE PER EARNING
MARKET PRICE PER SHARE / EPS
DIVIDEND PAYOUT
DIVIDEND PER SHARE / EPS
DIVIDEND YIELD
DIVIDEND PER SHARE / PRICE PER SHARE
NET FREE CASH FLOW
CASH FLOW (OP. ACT.) - NET CAPITAL EXPENDITURES - DIVIDENDS ON PREF. SHARE
ACCOUNT RECEIVABLE TURNOVER
CREDIT SALES / AVERAGE ACCOUNT RECEIVABLE