i75 Ratios / Formulas

Current Ratio (Working Capital Ratio)

Total Current Assets / Total Current Liabilities

Quick Ratio (Acid Test Ratio)

Cash and Cash Equivalents + Short-Term securities + Receivables / Total Current Liabilities

Cash Ratio

Cash + Marketable Securities / Current Liabilities

Cash Flow Ratio

Operating Cash Flow / Current Liabilities

Inventory Turnover

COGS / Average Inventory

Inventory Conversion or Days in Inventory

Ending Inventory / (COGS / 365)

Accounts Receivable Turnover

Net Credit Sales / Average Receivables

Days Sales in Receivables

Ending Accounts Receivable (Or Average A/R if Ending is not given) / (Sales / 365)

Accounts Payable Turnover

COGS / Average Accounts Payable

Debt to Equity Ratio

Total Liabilities / Total Equity

DuPont ROA

Profit Margin * Asset Turnover

Times Interest Earned Formula

Net Income Before Interest and Taxes / Interest Expense