Ratio Flashcards
Accounts Receivable Turnover
Net credit sales / Average receivables
Accounts Receivable Turnover in Days
365 / Accounts Receivable Turnover
Times Preferred Dividend Earned Ratio
Net income / Preferred Dividends
Return on Common Stockholder’s Equity
Net income (less Preferred Dividends) / Average Common Stockholder’s Equity –which is common stock + retained earnings
Times Interest Earned
Income before interest and taxes / Interest Expense
Debt to Equity
Total Liabilities / Total Equity
Inventory Turnover
COGS / Average Inventory
Price-earnings ratio
Market price per common stock by earnings per share
Earnings per share is net income less preferred dividends / average common shares
Dividend yield
Make card
Book value per common share
Make card
Payout rAtioto common shareholders
Make card
Total assets turnover
Net sales / average total assets
Rate of return on total assets
Net income / average total assets
Gross Margin
Gross Profit / Net Sales
Profit Margin
Net Income / Net Sales
