FAR ratio variances

asset turnover

Sales/Average Total Asset

Return on Asset

NI/ Average Total Asset

Gross Profit

Sales-COGS/Sales

Inventory turnover

COGs/Average total inventory

Profit Margin

NI/Sales

Price per earnings

Share Price/ Basic EPS

Dupon Analysis

Profit Margin X Asset turnover

how efficiently a company uses its assets to generate sales, and how much profit it makes from those sales

Times interest earned

EBIT/Interest Expense

Days in AR

Ending AR/(Sales/365)

Days in Inventory

Ending inv/(COGS/365)

quick ratio

(Cash+marketable securities+AR)/Current liabilities

Current ratio

Current assets/Current liabilities

Total debt ratio

Total Liabilities/total assets

Return on equity

NI/Average equity

Dividend payout ratio

Dividend Per Share/EPS or Cash dividend/NI

AR turnover

Sales/Average AR

Operating cashflow ratio

cashflow from operations/ending current liabilities

Equity multiplier

Total assets/Total equity

How much assets are financed by equity

Total debt to equity

Total Liabilities/ Total equity

how much the company finances with debt or equity

Cash conversion cycle

days in AR + days in inventory - days in AP

contribution margin

sales - variable costs/sales

AP turnover

Cogs/Average AP