Studied by 1 person
Working Capital
Current Assets - Current Liabilities
Current Ratio
Current Assets / Current Liabilities
Inventory Turnover
COGS / Average Inventory
Days in Inventory
365 days / Inventory Turnover
Accounts Receivable Turnover
Net Credit Sales / Average Net AR
Average Collection Period
365 Days / AR Turnover
Debt to Assets Ratio
Total Liabilities / Total Assets
Times Intererst Earned
Net Income + Interest Expense + Income Tax Expense / Interest Expense
Free Cash Flow
Net Cash provided by operating activities - Capital Expenditures - Cash Dividends
Earnings Per Share
Net Income - Preferred Dividends / Weighted Average Common Shares Outstanding
Price-Earnings Ratio
Market Price per Share / Earnings Per Share
Gross Profit Rate
Gross Profit / Net Sales
Gross Profit
Revenue - COGS
Profit Margin
Net Income / Net Sales
Return on Assets
Net Income / Average Total Assets
Asset Turnover
Net Sales / Average Total Assets
Payout Ratio
Cash Dividends declared on Common Stock / Net Income
Return on Stockholder’s Equity
(Net Income / Average Stockholders Equity) x 100
Direct Materials Used
Beginning Materials + Materials Purchases - Ending Materials
