Ratio Analysis Flashcards
(17 cards)
Inventory Turnover
CGS/Average Inventory
Profit Margin
Net Income/Net sales
Payout Ratio
Cash dividends declared/net income
Asset Turnover
Net sales/average total assets
Current Ratio
Current Assets/Current Liabilities
Average Collection Period
365/accounts receivable turnover
EPS
net income-preffered dividends/average common shares outstanding
Days In inventory
365/inventory turnover
Times Interest Earned
Income before income taxes and interest expense/interest expense
PE ratio
Market price per share/earnings per share
AR turnover
Net credit sales/average AR
working capital
current assets-current liabilites
debt to assets
total liabilites/total assets
free cash flow
net cash provided by operating-capital expenditures- cash dividends
gross profit ratio
gross profit/net sales
return on assets
net income/average assets
return on common stockholders equity
net income-preffered dividends/average common stockholders equity
