Studied by 16 people
Gross profit percentage
Gross profit on sales / Net sales
Return on sales
Net income / Net sales
Asset turnover
Net sales / Average total assets
Return on assets
Net income / Average total assets
Return on equity
Net income / Average stockholders equity
Working capital
Current assets - Current liabilities
Current ratio
Current assets / Current liabilities
Quick ratio
(Cash + Short-term involvements + Accounts receivable) / Current liabilities
Operating-cash-flow-to-current-liabilities ratio
Cash flow from operating activities / Average current liabilities
Accounts receivable turnover
Net sales / Average accounts receivable
Average collection period
365 / Accounts receivable turnover
Inventory turnover
Cost of goods sold / Average inventory
Days’ sales in inventory
365 / Inventory turnover
Debt-to-equity ratio
Total liabilities / Total stockholders’ equity
Times-interest-earned ratio
Income before interest expense and income taxes / Interest expense
Operating-cash-flow-to-capital-expenditures ratio
Cash flow from operating activities / Annual net capital expenditures
Earnings per share
(Net income - Stock dividends) / Weighted-average number of common shares outstanding
Price-earnings ratio
Market price per share / Earnings per share
Dividend yield
Annual dividend per share / Market price per share
Dividend payout ratio
Annual dividend per share / Earnings per share
Straight-line depreciation rate
100% / Expected useful life in years
Double-declining balance depreciation rate
(100% / Expected useful life in years) x 2
Annual depreciation
Book value at beginning of year x Double-declining balance rate
Book value
Acquisition cost - accumulated depreciation
Depreciation per unit
(Acquisition cost - Salvage value) / Total estimated units of production
Annual depreciation
Depreciation per unit x Units of production for the period
Impairment loss
Assets current book value - Current fair value
Depletion rate
(Cost of natural resource - Salvage) / Estimated total units of natural resource
Depreciation (Straight-line method)
(Asset cost - Salvage value) / Useful life
Interest
Principal x Rate x Time(days/360)
Gross profit
(Revenue - COGS) / Revenue
Note
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