Ratios

Gross Profit (Margin) Ratio

Gross Profit/Sales

Net Profit Margin

After Tax Net Income/Sales

Return on Equity (ROE)

ATNI/Average total equity

Return on Assets (ROA)

ATNI/Average Total Assets

EBIT

Earnings Before Interest and Taxes

EBITDA

Earnings Before Taxes Depreciation & Amortization

Current Ratio

Current assets/current liabilities

Quick Ratio

(current assets-inventories)/Current liabilities

Cash Ratio

Cash & Cash Equivalents/Current Liabilities

Working Capital

Current Assets - Current Liabilities

Accounts Receivable Turnover

Sales/Average Accounts receivable

Average Collection Period

365/AR Turnover

Accounts Payable Turnover

COGS/Average accounts payable

Days to pay suppliers

365/AP Turnover

Inventory Turnover

COGS/Average inventory

Days Sales in Inventory

365/Inventory Turnover

Debt to equity

Liabilities/total equity

Debt to assets

Liabilities/Total assets

Times Interest Earned

EBIT/Interest Expense

Financial Leverage

Total Assets/Total Equity

EPS

Net Income*Less preferred dividends/Common shares outstanding

P/E Ratio

Stock price per share/earnings per share

Market Capitalization

Share Price*# of shares outstanding

Market to Book Ratio

Market Cap/Book Value

Asset Turnover Ratio:

Sales/Average Total Assets

DuPont Analysis

Profit Margin * Asset Turn Over * Financial Leverage

ex ante

before

ex post

after

quid pro quo

this for that

pro forma

forecasted

ceteris paribus

all things considered equal

vis a vis

in comparison to

id est

that is to say