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Flashcards in Ratios Deck (21):
1

Working Capital

CA-CL

2

Current Ratio

CA/CL

3

Acid Test

(CA-Prepaid Expenses-Inventory)/CL

4

Accounts Receivable Turnover

Sales on Account/Avg Receivables

5

Average Collection Period

365/Accounts Receivable Turnover

6

Inventory Turnover

Cost of Goods Sold/Avg I

7

Average Sale Period

365/Inventory Turnover

8

Operating Cycle

Avg Sale Period +Avg Collection Period

9

Total Asset Turnover

Sales/Avg Total Assets

10

Times Interest Earned

Operating Income/Interest Expense

11

Debt to Equity Ratio

Liabilities/Equity

12

Equity Multiplier

Avg Assets/Avg Equity

13

Gross Margin Percentage

Gross Margin/Sales

14

Net Profit Margin Percentage

Net Income/Sales

15

Return on Total Assets

Net Income+(Interest Expense(1-Tax Rate))/Avg Total Assets

16

Return on Equity

Net Income/Avg Equity

17

Earnings Per Share

Net Income/Avg Number of Shares

18

Price Earnings Ratio

Market Price/Earnings Per Share

19

Dividend Payout

Dividends Per Share/Earnings Per Share

20

Dividend Yield

Dividends Per Share/Market Price

21

Book Value

Equity/Number of Shares