FAR ratios

gross profit margin

(net sales - COGS) / net sales

proft margin

net income / net sales

return on sales

income before interest income, interest expense, and taxes / net sales

return on assets (ROA)

net income / average total assets

dupont return on assets

profit margin * asset turnover

return on equity

net income / average total equity

operating cash flow

cash flow from operations / current liabilities

current ratio

current assets / current liabilities

quick ratio

cash & cash equivalents + short term marketable securities + net receivables / current liabilities

accounts receivable turnover

net sales / net accounts receivable

days sales in accounts receivable

net ending accounts receivable / (net sales / 365)

inventory turnover

COGS / average inventory

days in inventory

ending inventory / (COGS / 365)

accounts payable turnover

COGS / average accounts payable

days of payable outstanding

ending accounts payable / (COGS / 365)

cash conversion cycle

days in accounts receivable + days in inventory - days of payables outstanding

debt to equity

total liabilities / total equity

total debt

total liabilities / total assets

equity multiplier

total assets / total equity

times interest earned

income before interest expense and taxes / interest expense

earnings per share

income available to common shareholders / weighted average common shares outstanding

price to earnings

price per share / basic earnings per share

dividend payout

cash dividends / net income

asset turnover

net sales / average total assets