Ratios Flashcards
1
Q
Working Capital
A
CA - CL
2
Q
Current Ratio
A
CA/CL
3
Q
Quick Ration/Acid Test
A
(Cash & Equivalents + Marketable Securities + Net Receivables)/Current Liabiities
4
Q
A/R Turnover
A
Net Credit Sales/ Avg AR
5
Q
Days Sales in Receivables
A
Days in Year/AR Turnover Ratio
6
Q
Inventory Turnover
A
COGS/Avg Inv
7
Q
Days Sales Inv
A
Days in Year/Inv Turnover Ratio
8
Q
Operation Cycle
A
Days sales receivables + Days Sales Inventory
9
Q
Cash Conversion Cycle
A
Days Sales Rec + Days Sales Inv - Avg Payable Period
10
Q
Accounts Payable Turnover
A
COGS/Avg AP
11
Q
Average Payable Period
A
Days in Year/AP turnover
12
Q
Total asset Turnover
A
Net Total Sales/Avg Total Assets
13
Q
Fixed Asset Turnover
A
Net Total Assets/Ave Net Fixed Assets
14
Q
Debt-to-Equity Ratio
A
Total Iiabilities/Total Equity
15
Q
Times-interest earned ratio
A
EBIT/Interest Expense
