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Working capital
= current assets - current liabilities |
Current ratio
Current assets / current liabilities
Quick ratio
Quick assets / current liabilities
AR Turnover
Net credit sales / AVG net AR
Avg age of receivables
365 days / AR Turnover
Inventory turnover
COGS / Avg merchandise inventory
Avg age of inventory turnover
365 days/ inventory turnover
Operating cycle
Avg age of inventory + avg age of receivables