Ratios Flashcards
1
Q
Current Ratio
A
CA/CL
2
Q
Quick Ratio
A
[Cash + Cash Equivalents + Marketable Securities + AR] / CL
3
Q
A/R Turnover
A
Net Credit Sales/Avg AR
4
Q
Inventory Turnover
A
CoGS/Avg Inventory
OR
Sales/Inventory
5
Q
Total Asset Turnover
A
Sales or Revenues/Total Assets
6
Q
Gross Margin %
A
[Revenue - CoGS] / Revenue
7
Q
Net Operating Margin %
A
Operating Income / Net Sales
8
Q
Times Interest Earned
A
Earnings Before Interest & Tax / Interest Expense
9
Q
Total Debt to Equity
A
Total Liabilities / SHE
10
Q
Return on Assets
A
Net Income / Avg Assets
11
Q
Return on Equity
A
Net Income / Avg Equity
