T ACCT 302 Formulas and Ratios

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Last updated 7:07 PM on 6/8/26
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9 Terms

1
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Current ratio

current assets / current liabilities

2
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Debt-to-equity ratio

total liabilities / total stockholders equity

3
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Debt-to-assets ratio

total liabilities / total assets

4
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Stockholders' equity

contributed capital + retained earnings - treasury stock

5
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Book value per share

common stockholders' equity / outstanding shares

6
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Return on common stockholders' equity

(net income - preferred dividends) / average common stockholders' equity

7
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Payout ratio

cash dividends / net income

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Diluted earnings per share

(net income - preferred dividends - convertibles - warrants - options) / weighted average number of shares outstanding

9
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Earnings per share

(net income - preferred dividends) / average number of shares outstanding