Flashcards in ratios Deck (50):

1

##
current ratio

current assets 5

current liabilities 3

liquid assets 2

cash flow from operations 0.2

###
1.666666667

2

##
current ratio

current assets 8

current liabilities 9

liquid assets 4

cash flow from operations 0.5

###
0.888888889

3

##
current ratio

current assets 4

current liabilities 7

liquid assets 3

cash flow from operations 0.7

###
0.571428571

4

##
current ratio

current assets 6

current liabilities 2

liquid assets 4

cash flow from operations 0.4

###
3

5

##
quick ratio

current assets 5

current liabilities 3

liquid assets 2

cash flow from operations 0.2

###
0.666666667

6

##
quick ratio

current assets 8

current liabilities 9

liquid assets 4

cash flow from operations 0.5

###
0.444444444

7

##
quick ratio

current assets 4

current liabilities 7

liquid assets 3

cash flow from operations 0.7

###
0.428571429

8

##
quick ratio

current assets 6

current liabilities 2

liquid assets 4

cash flow from operations 0.4

###
2

9

##
Operating cash flow Ratio

current assets 5

current liabilities 3

liquid assets 2

cash flow from operations 0.2

###
0.066666667

10

##
Operating cash flow Ratio

current assets 8

current liabilities 9

liquid assets 4

cash flow from operations 0.5

###
0.055555556

11

##
Operating cash flow Ratio

current assets 4

current liabilities 7

liquid assets 3

cash flow from operations 0.7

###
0.1

12

##
Operating cash flow Ratio

current assets 6

current liabilities 2

liquid assets 4

cash flow from operations 0.4

###
0.2

13

##
receivable turnover

Days out standing Acct. rec.

Credit Sales 90

Inventory 4

Receivables 10

Cost of Goods Sold (COGS)8

Days in a year 365

###
receivable turnover 9

Days out standing Acct. rec. 40.5555555555556

14

##
receivable turnover

Days out standing Acct. rec.

Credit Sales 40

Inventory 7

Receivables 5

Cost of Goods Sold (COGS)15

Days in a year 365

###
receivable turnover 8

Days out standing Acct. rec. 45.625

15

##
receivable turnover

Days out standing Acct. rec.

Credit Sales 70

Inventory 2

Receivables 5

Cost of Goods Sold (COGS)7

Days in a year 365

###
receivable turnover 14

Days out standing Acct. rec. 26.0714285714286

16

##
receivable turnover

Days out standing Acct. rec.

Credit Sales 60

Inventory 5

Receivables 15

Cost of Goods Sold (COGS)15

Days in a year 365

###
receivable turnover 4

Days out standing Acct. rec. 91.25

17

##
invetory turnover

days of inventory on hand

Credit Sales 90

Inventory 4

Receivables 10

Cost of Goods Sold (COGS)8

Days in a year 365

###
inventory turnover 2

days of inventory on hand 182.5

18

##
invetory turnover

days of inventory on hand

Credit Sales 40

Inventory 7

Receivables 5

Cost of Goods Sold (COGS)15

Days in a year 365

###
inventory turnover 2.14285714285714

days of inventory on hand 170.333333333333

19

##
invetory turnover

Credit Sales 70

Inventory 2

Receivables 5

Cost of Goods Sold (COGS)7

Days in a year 365

###
inventory turnover 3.5

days of inventory on hand 104.285714285714

20

##
invetory turnover

days of inventory on hand

Credit Sales 60

Inventory 5

Receivables 15

Cost of Goods Sold (COGS)15

Days in a year 365

###
inventory turnover 3

days of inventory on hand 121.666666666667

21

##
times interest earned

net income 45

Gross profit 20

net Sales 100

interest expenses 3

###
times interest earned 16

22

##
times interest earned

net income 12

Gross profit 40

net Sales 80

interest expenses 2

###
times interest earned 7

23

##
times interest earned

net income 35

Gross profit 40

net Sales 90

interest expenses 3

###
times interest earned 12.6666666666667

24

##
times interest earned

net income 30

Gross profit 50

net Sales 80

interest expenses 4

###
times interest earned 8.5

25

##
profit margin

net income 45

Gross profit 20

net Sales 100

interest expenses 3

###
profit margin 0.45

26

##
profit margin

net income 12

Gross profit 40

net Sales 80

interest expenses 2

###
profit margin 0.15

27

##
profit margin

net income 35

Gross profit 40

net Sales 90

interest expenses 3

###
profit margin 0.388888888888889

28

##
profit margin

net income 30

Gross profit 50

net Sales 80

interest expenses 4

###

profit margin 0.375

29

##
Gross profit percentage

net income 45

Gross profit 20

net Sales 100

interest expenses 3

###
Gross profit percentage 0.2

30

##
Gross profit percentage

net income 12

Gross profit 40

net Sales 80

interest expenses 2

###
Gross profit percentage 0.5

31

##
Gross profit percentage

net income 35

Gross profit 40

net Sales 90

interest expenses 3

###
Gross profit percentage 0.444444444444444

32

##
Gross profit percentage

net income 30

Gross profit 50

net Sales 80

interest expenses 4

###
Gross profit percentage 0.625

33

##
Return on assets

Total assets 15

net income 4

stockholder equity 9

long term debt 1

short term debt 5

###
Return on assets 0.266666666666667

34

##
Return on assets

Total assets 20

net income 4

stockholder equity 5

long term debt 11

short term debt 4

###
Return on assets 0.2

35

##
Return on assets

Total assets 25

net income 5

stockholder equity 10

long term debt 10

short term debt 5

###
Return on assets 0.2

36

##
Return on assets

Total assets 20

net income 5

stockholder equity 15

long term debt 3

short term debt 2

###
Return on assets 0.25

37

##
Return on equity

Total assets 15

net income 4

stockholder equity 9

long term debt 1

short term debt 5

###
Return on equity 0.444444444444444

38

##
Return on equity

Total assets 20

net income 4

stockholder equity 5

long term debt 11

short term debt 4

###
Return on equity 0.8

39

##
Return on equity

Total assets 25

net income 5

stockholder equity 10

long term debt 10

short term debt 5

###
Return on equity 0.5

40

##
Return on equity

Total assets 20

net income 5

stockholder equity 15

long term debt 3

short term debt 2

###
Return on equity 0.333333333333333

41

##
debt to equity

Total assets 15

net income 4

stockholder equity 9

long term debt 1

short term debt 5

###
debt to equity 0.666666666666667

42

##
debt to equity

Total assets 20

net income 4

stockholder equity 5

long term debt 11

short term debt 4

###
debt to equity 3

43

##
debt to equity

Total assets 25

net income 5

stockholder equity 10

long term debt 10

short term debt 5

###
debt to equity 1.5

44

##
debt to equity

Total assets 20

net income 5

stockholder equity 15

long term debt 3

short term debt 2

###
debt to equity 0.333333333333333

45

##
liquid assets?

Cash $ 240

Receivables $400

Inventory $600

Short-term Investments $5

### liquid assets?= $645

46

## The quick ratio, also known as the acid test

### (Cash + Short-term Investments + Accounts Receivable)/Current Liabilities

47

## inventory turnover ratio

### It is calculated as: Cost of Goods Sold / Average Inventory.

48

##
inventory turnover ratio

Cost of goods sold 1800

Sales 3000

Inventory 600

### Cost of Goods Sold $1,800,000 / Inventory $600,000 = 3

49

## Earnings per Share

### Net Income / Average # of Common Shares Outstanding

50