Formulas FA

Accounting equation - assets = stockholders equity + liabilities

Current Ratio - current assets / current liabilities

Earnings per share (EPS) - net income / number of outstanding shares

Asset turnover ratio - net sales / average total costs

Gross profit percentage - (gross profit / net sales) x 100

Return on assets (ROA) - (net income / average total assets) x 100

Net sales - sales revenues - (credit card and sales discounts + sales returns and allowances)

Receivables turnover ratio - net credit sales / average accounts receivable

Inventory turnover ratio - costs of goods sold / average inventory

Dividend yield ratio - (annual dividends per share / price per share) x 100

Quality of income ratio - operating cash flow / net income

Return on Equity (ROE) - (net income / SE) x 100

Net profit margin ratio - (net income / revenue) x 100

Quick ratio -    (current assets - inventory) / current liabilities

Cash ratio - (cash + equivalents) / current liabilities 

Debt to equity ratio -   total debt/ SE

Price to earnings ratio -  Market price per share / EPS

Interest coverage ratio -   EBIT / interest expense

Cash coverage ratio -    operating cash flow / interest