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28 Cards in this Set
- Front
- Back
Number of Days in inventory
|
inventory
---------------------------- cost of goods sold/365 |
|
Number of days of receivables
|
Accounts receivable
---------------------------- Sales on credit/365 |
|
Number of days of payables
|
Accounts Payable
---------------------------- Purchases/365 |
|
Operating cycle
|
# of days in inventory + # of days in receivables
|
|
Net operating cycle
|
# of days in inventory + #of days of receivables -# of days of purchases
|
|
Current ratio
|
Current Assets
---------------------------- Current Liabilities |
|
Quick Ratio
|
Current assets-inventory
---------------------------- Current Liabilities |
|
Net working capital to sales ratio
|
Current assets-current liabilities
------------------------------------------- Sales |
|
Gross profit margin
|
gross income
------------------- sales |
|
Operating profit margin
|
operating income
------------------------- sales |
|
Net Profit Margin
|
Net Income
------------------- Sales |
|
Inventory turnover
|
cost of goods sold
-------------------------- inventory |
|
Accounts Receivable Turnover
|
Sales on Credit
------------------------ Accounts Receivable |
|
Total Asset turnover
|
sales
--------- total assets |
|
Fixed asset turnover
|
sales
---------- fixed assets |
|
Total debt to assets ratio
|
total debt
--------------- total assets |
|
long-term debt to assets ratio
|
long-term debt
--------------------- total assets |
|
total debt to equity ratio
|
total debt
--------------- total shareholders equity |
|
equity multiplier
|
total assets
---------------- shareholders equity |
|
Times-interest-coverage ratio
|
Earnings before interest and taxes
---------------------------------------------- interest |
|
Fixed-charge coverage ratio
|
Earnings before interest and taxes
+lease payment ------------------------------------------ Interest+lease payment |
|
Earnings per share(EPS)
|
Net income to shareholders
------------------------------------ number of shares outstanding |
|
Dividends per share
|
dividends paid to shareholders
------------------------------------------ number of shares outstanding |
|
dividend payout ratio
|
dividends
------------- earnings |
|
price-earnings ratio
|
Market price per share
------------------------------ earnings per share |
|
Basic earning power ratio=operating return on assets
|
operating income
------------------------ total assets |
|
return on assets
|
net income
----------------- total assets |
|
return on equity
|
net income
----------------- total assets |