Accounting Ratio flashcards

Its in the name

Times Interest Earned

EBIT/Interest Expense

Inventory Turnover

COGS/Avg Inventory [(beg + ending)/2]

Debt-to-Equity Ratio

Total Liabilities/Equity

Net profit Margin

Net income after income Tax / Net Sales

ROA (return on Assets)

Net Income/Average Total Assets

ROE (Return On Equity)

Net Income / Avg Total Equity

Quick Ratio

(Cash and Cash equivelents + Net AR + Short term marketable securities)/Current Liabilities

Current Ratio

Current Assets/Current Liabilities

Days Sales AR

Ending AR(Net)/(Sales(Net)/365)

Days Inventory

Ending Inventory/(COGS/365)

Total Debt Ratio

Total Liabilities/Total Assets

Price to Earnings Ratio (PE)

Market Price per Share/Earnings per share

EBITDA

Earnings before Income tax, Depreciation, and Ammoritization

Dividend Payout Ratio

Dividends/net Income x 100

Asset Turnover Ratio

Net Sales/Avg Total Assets

AR Turnover

Net Sales/Average Accounts Recievable