Ratio
Accounts receivable turnover in days Accounts Receivable TurnoverDays' Sales in ReceivablesDays' Sales in Inventory Inventory Turnover
Inventory Turnover in DaysCurrent Ratio Acid-Test Ratio Cash Ratio
Sales to Working CapitalTimes Interest Earned Fixed Charge CoverageDebt Ratio
Debt/Equity Ratio
Debt to Tangible Net Worth RatioNet Profit Margin Total Asset TurnoverReturn on Assets
Net Income Before Noncontrolling Interest aOperating Income Margin Operating Asset Turnover Return on Operating Assets
Dupont Return on Operating AssetsSales to Fixed AssetsReturn on InvestmentReturn on Total Equity
Return on Common Equity Gross Profit Margin
Degree of Financial Leverage
All-Inclusive Degree of Financial LeverageEarning per SharePrice/EarningDividend PayoutDividend Yield
Book Value Per ShareMateriality of Options
coverage ratiosperformance retios
Chapter 6
Formula
Average Gross Receivables /(Net Sales /365)Net Sales/Average Gross ReceivablesGross Receivables /(Net Sales /365)
Ending Inventory /(Cost of Goods sold/365)Cost of Goods Sold/Average Inventory
Average Inventory /(Cost of Goods sold /365)Current Assets/Current Liabilities
(Cash Equivalents+Marketable Securities +Net Receivables)/Current Liabilities(Cash Equivalents+Marketable Securities )/Current LiabilitiesSales/Average Working Capital
(Recurring Earnings,Excluding Interest Expense,Tax Expense,Equity Earnings, and Noncontrolli(Recurring Earnings,Excluding Interest Expense,Tax Expense,Equity Earnings, and NoncontrolliTotal Liabilities/Total Assets
Total Liabilities/Shareholders' Equity
Total Liabilities/(Shareholders' Equity - Intangible Assets)
(Net Income Before Noncontrolling Interest,Equity Income and Nonrecurring Items)/Net SalesNet sales /Average Total Assets
(Net Income Before Noncontrolling Interest,Equity Income and Nonrecurring Items)/Average Total Asse(Net Income Before Noncontrolling Interest and Nonrecurring Items/Net Sales)*(Net Sales /Average ToOperating Income /Net Sales
Net Sales/Average Operating Assets
Operating Income /Average Operating Assets
Operating Income Margin * Operating Asset Turnover
Net Sales/Average Net Fixed Assets(Exclude Construction in Progress)
Net Income Before Noncontrolling Interest and Nonrecurring Items+[(Interest Expense)*(1-Tax Rate)]/ANet Income Before Nonrecurring Items-Dividends on Redeemable Preferred Stock/Average Total EquitNet Income Before Nonrecurring Items-Prefered/Average Common EquityGross Profit /Net Sales
Earning Before Interest and Tax
Noncontrolling Interest ,share of Earnings, Equity Income ,and Nonrecurring Items/Earning Before Tax Net Income - Perferred Dividends/Weighted Average Number of Common Shares OutstandingMarket Price per Share /Diluted Earning per Share Before Nonrecurring Items
Dividends per Common Share / Diluted Earnings per Share Before Nonrecurring ItemsDividends per Common Share / Market Price per Common Share
Total Shareholders' Equity - Perferred Stock Equity /Number of Common Shares Outstanding
Income Before Nonrecurring Items Not Including Option Expense-Net Income Before Nonrecurring Items CFO/current maturities of long-term debt and current notes payableCFO/total debt
(CFO-preferred dividends)/diluted weighted average common shares outstandingCFO/cash dividends
Primary Measure
LiquidityLiquidityLiquidityLiquidityLiquidityLiquidityLiquidityLiquidityLiquidityLiquidityDebtDebtDebtDebtDebt
ProfitabilityProfitabilityProfitabilityProfitabilityProfitabilityProfitabilityProfitabilityProfitabilityProfitabilityProfitabilityProfitabilityProfitabilityProfitability
Tax ,Noncontrolling Interest,Equity Income,and Nonrecurring Items
ems Including Option Expense/Net Income Before Nonrecurring Items Not Including Option Expe
DebtDebtotherotherotherotherotherother
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