Ratios Flashcards
(47 cards)
A/R Turnover
T.Rev / Avg A/R
ACP Avg. Collection Period
365 / A/R Turnover
Working Capital Turnover
Cost of Food Used / Avg. Inventory
Paid Occ%
Paid Rooms Occupied / T.# of rooms available
Multiple Occ %
Rooms occupied by 2+ people / Paid Rooms Occupied
Number of guests in double rooms
T.# of paid guests - Single rooms used
Avg. # of guests per rooms sold
of guests / Rooms occupied by guests
Return on Equity
Net Income / Equity
Profit Margin
Net Income / T.Rev
Operating Efficiency Ratio
GOP / T.Rev
ADR
T.Rooms Rev / T.# of rooms sold
RevPar
T.Rooms Rev / T.# of rooms available
RevPac
T.Rooms Rev / T.# of guests
Cost %
Cost of food sold / Food Sales
Working Capital
Current Assets - Current Liabilities
Current Ratio
Current Assets / Current Liabilities
Quick Ratio
(cash+s.term investment. - A/r) / Current Liabilities
Number of paid guests
Rooms sold x avg. occ. per room
Food Inv. Turnover
Cost of Food / Average Inventory
Cost of food used
Costs of sales food + Employee meals
Avg. Spend per guest per day
T.Rev / T.# of sleeper nights
Avg. Length of stay per guest
T.# of sleep nights / T.# of guests
Solvency Ration
Net Income + Depr. / S.Term Liabilities + L.Term Liabilities
Operating Cycle
IHP + ACP
