ratios Flashcards
Inventory Turnover
COGS / avg inventory
Accounts receivable turnover
Net sales / Average net accounts receivables
Accounts payable turnover
COGS / Average net accounts payable
Cash coversion cycle
Inventory resident period + Receivables collection period - payable outstanding period
Working Capital
Current asset - current liabilities
Current ratio
Current Assets / Current liabilities
Acid ration
Cash + short term invest + net current receivables
/
current liabilities
Debt Ratio
Total liabilities / Total assets
Times-interest-earned ratio
AKA
interest coverage ration
Income from operations / interest expense
Rate of return on sales
Net Income / Net sales
Return on total assets
Net income / Average total asset
Return on ordinary shareholders equity
Net income - preference dividends
/
Average total equity - preference equity
EPS of ordinary share
Net income - pref dividends
/
Weighted average number of ordinary shares outstanding
Price earning ratio
Market price per ordinary share
/
EPS of ordinary share
Dividend yield on ordinary share
Dividend per ordinary share
/
Market price per ordinary share
Gross Profit Margin
Gross Profit / Sales
Operating profit margin
Operating Profit / Sales
Net profit margin
net profit / sales
Rate of return on sales
Net Income / Net sales
