ratios Flashcards
1
Q
current ratio current assets 5 current liabilities 3 liquid assets 2 cash flow from operations 0.2
A
1.666666667
2
Q
current ratio current assets 8 current liabilities 9 liquid assets 4 cash flow from operations 0.5
A
0.888888889
3
Q
current ratio current assets 4 current liabilities 7 liquid assets 3 cash flow from operations 0.7
A
0.571428571
4
Q
current ratio current assets 6 current liabilities 2 liquid assets 4 cash flow from operations 0.4
A
3
5
Q
quick ratio current assets 5 current liabilities 3 liquid assets 2 cash flow from operations 0.2
A
0.666666667
6
Q
quick ratio current assets 8 current liabilities 9 liquid assets 4 cash flow from operations 0.5
A
0.444444444
7
Q
quick ratio current assets 4 current liabilities 7 liquid assets 3 cash flow from operations 0.7
A
0.428571429
8
Q
quick ratio current assets 6 current liabilities 2 liquid assets 4 cash flow from operations 0.4
A
2
9
Q
Operating cash flow Ratio current assets 5 current liabilities 3 liquid assets 2 cash flow from operations 0.2
A
0.066666667
10
Q
Operating cash flow Ratio current assets 8 current liabilities 9 liquid assets 4 cash flow from operations 0.5
A
0.055555556
11
Q
Operating cash flow Ratio current assets 4 current liabilities 7 liquid assets 3 cash flow from operations 0.7
A
0.1
12
Q
Operating cash flow Ratio current assets 6 current liabilities 2 liquid assets 4 cash flow from operations 0.4
A
0.2
13
Q
receivable turnover
Days out standing Acct. rec.
Credit Sales 90 Inventory 4 Receivables 10 Cost of Goods Sold (COGS)8 Days in a year 365
A
receivable turnover 9
Days out standing Acct. rec. 40.5555555555556
14
Q
receivable turnover
Days out standing Acct. rec.
Credit Sales 40 Inventory 7 Receivables 5 Cost of Goods Sold (COGS)15 Days in a year 365
A
receivable turnover 8
Days out standing Acct. rec. 45.625
15
Q
receivable turnover Days out standing Acct. rec. Credit Sales 70 Inventory 2 Receivables 5 Cost of Goods Sold (COGS)7 Days in a year 365
A
receivable turnover 14
Days out standing Acct. rec. 26.0714285714286
16
Q
receivable turnover
Days out standing Acct. rec.
Credit Sales 60 Inventory 5 Receivables 15 Cost of Goods Sold (COGS)15 Days in a year 365
A
receivable turnover 4
Days out standing Acct. rec. 91.25
17
Q
invetory turnover days of inventory on hand Credit Sales 90 Inventory 4 Receivables 10 Cost of Goods Sold (COGS)8 Days in a year 365
A
inventory turnover 2
days of inventory on hand 182.5
18
Q
invetory turnover days of inventory on hand Credit Sales 40 Inventory 7 Receivables 5 Cost of Goods Sold (COGS)15 Days in a year 365
A
inventory turnover 2.14285714285714
days of inventory on hand 170.333333333333
19
Q
invetory turnover Credit Sales 70 Inventory 2 Receivables 5 Cost of Goods Sold (COGS)7 Days in a year 365
A
inventory turnover 3.5
days of inventory on hand 104.285714285714
20
Q
invetory turnover days of inventory on hand Credit Sales 60 Inventory 5 Receivables 15 Cost of Goods Sold (COGS)15 Days in a year 365
A
inventory turnover 3
days of inventory on hand 121.666666666667
21
Q
times interest earned net income 45 Gross profit 20 net Sales 100 interest expenses 3
A
times interest earned 16
22
Q
times interest earned net income 12 Gross profit 40 net Sales 80 interest expenses 2
A
times interest earned 7
23
Q
times interest earned net income 35 Gross profit 40 net Sales 90 interest expenses 3
A
times interest earned 12.6666666666667
24
Q
times interest earned net income 30 Gross profit 50 net Sales 80 interest expenses 4
A
times interest earned 8.5
25
```
profit margin
net income 45
Gross profit 20
net Sales 100
interest expenses 3
```
profit margin 0.45
26
```
profit margin
net income 12
Gross profit 40
net Sales 80
interest expenses 2
```
profit margin 0.15
27
```
profit margin
net income 35
Gross profit 40
net Sales 90
interest expenses 3
```
profit margin 0.388888888888889
28
```
profit margin
net income 30
Gross profit 50
net Sales 80
interest expenses 4
```
profit margin 0.375
29
```
Gross profit percentage
net income 45
Gross profit 20
net Sales 100
interest expenses 3
```
Gross profit percentage 0.2
30
```
Gross profit percentage
net income 12
Gross profit 40
net Sales 80
interest expenses 2
```
Gross profit percentage 0.5
31
```
Gross profit percentage
net income 35
Gross profit 40
net Sales 90
interest expenses 3
```
Gross profit percentage 0.444444444444444
32
```
Gross profit percentage
net income 30
Gross profit 50
net Sales 80
interest expenses 4
```
Gross profit percentage 0.625
33
```
Return on assets
Total assets 15
net income 4
stockholder equity 9
long term debt 1
short term debt 5
```
Return on assets 0.266666666666667
34
```
Return on assets
Total assets 20
net income 4
stockholder equity 5
long term debt 11
short term debt 4
```
Return on assets 0.2
35
```
Return on assets
Total assets 25
net income 5
stockholder equity 10
long term debt 10
short term debt 5
```
Return on assets 0.2
36
```
Return on assets
Total assets 20
net income 5
stockholder equity 15
long term debt 3
short term debt 2
```
Return on assets 0.25
37
```
Return on equity
Total assets 15
net income 4
stockholder equity 9
long term debt 1
short term debt 5
```
Return on equity 0.444444444444444
38
```
Return on equity
Total assets 20
net income 4
stockholder equity 5
long term debt 11
short term debt 4
```
Return on equity 0.8
39
```
Return on equity
Total assets 25
net income 5
stockholder equity 10
long term debt 10
short term debt 5
```
Return on equity 0.5
40
```
Return on equity
Total assets 20
net income 5
stockholder equity 15
long term debt 3
short term debt 2
```
Return on equity 0.333333333333333
41
```
debt to equity
Total assets 15
net income 4
stockholder equity 9
long term debt 1
short term debt 5
```
debt to equity 0.666666666666667
42
```
debt to equity
Total assets 20
net income 4
stockholder equity 5
long term debt 11
short term debt 4
```
debt to equity 3
43
```
debt to equity
Total assets 25
net income 5
stockholder equity 10
long term debt 10
short term debt 5
```
debt to equity 1.5
44
```
debt to equity
Total assets 20
net income 5
stockholder equity 15
long term debt 3
short term debt 2
```
debt to equity 0.333333333333333
45
```
liquid assets?
Cash $ 240
Receivables $400
Inventory $600
Short-term Investments $5
```
liquid assets?= $645
46
The quick ratio, also known as the acid test
(Cash + Short-term Investments + Accounts Receivable)/Current Liabilities
47
inventory turnover ratio
It is calculated as: Cost of Goods Sold / Average Inventory.
48
inventory turnover ratio
Cost of goods sold 1800
Sales 3000
Inventory 600
Cost of Goods Sold $1,800,000 / Inventory $600,000 = 3
49
Earnings per Share
Net Income / Average # of Common Shares Outstanding
50
Gross Profit Ratio
(Sales - Cost of Sales) / Sales
