Flashcards in Ratios - L&S, P&E Deck (21)
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1
Current Ratio
Current Assets / Current Liabilities. Measures working capital
2
Acid Test
(Cash + Net A/R + Mktable Securites) / Current Liabilities. Measures quick liquidity
3
Securities Defensive Interval Ratio
(Acid Assets) / Average Daily Cash Expenditures.
4
Times Preffered Dividend Earned Ratio
Net Income / Annual Preffered Dividend Obligation
5
AR Turnover Ratio
Net Credit Sales / Average Net AR
6
# of Days Sales in AR
365 / AR Turnover Ratio
7
Inventory Turnover Ratio
COGS / Average Inventory
8
# of Days Supply in Inventory
365 / Inventory Turnover Ratio
9
Days in Operating
# of Days Sales in AR + Length Cycle # of Days Supply in Inventory
10
Profit Margin on Sales Ratio
Net Income / Net Sales
11
Return on Total Assets Ratio
NI / Total Assets. Indicates the efficiency with which invested resources are used.
12
Return on Common Stockholders Equity
(NI - Preferred Dividend / Avg Common Stockholders Equity) x 100.
13
Return on owners equity
NI / Avg Stockholders Equity
14
Earnings Per Share
NI - Preferred Divs / WA # of shares outstanding
15
Price / Earnings Ratio
Mkt.Price per common share / Earnings per share
16
Common Stock Dividends Pay out Ratio
Cash Divs to Common Shareholders / NI to Common Shareholder
17
Debt to Equity Ratio
Total Liabilities / Total Shareholders Equity
18
Owners Equity Ratio
Shareholders equity / Total Assets
19
Debt Ratio
Total Liabilities / Total Assets
20
BV per Common Stock
Total Stockholders Equity / # of Outstanding Common Shares
21
