LIQUIDITY RATIOS
Current Assets | |
Current Liabilities |
Acid Test Ratio = | Current Assets – (Inventory + Prepayments) |
Current Liabilities |
Sales | |
Working Capital |
Current Assets - Current liabilities |
Cash and Cash Equivalent | |
Current Liabilities |
Leverage Ratio
Time Interest Earned Ratio = | EBIT |
Interest Charges |
Fixed Charge Coverage = | EBIT +Lease Charges |
Interest Charges +Lease Charges |
Debt Ratio= | Total Debts |
Total Assets |
Debt to Equity Ratio= | Total Debts |
Share Holder's Equity |
Debt to Tangible Net Worth Ratio= | Total Debts |
Net Worth - Intangible Assets |
Current Worth/ Net Worth Ratio= | Current Assets - Current Liabilities |
Total Assets - Total Liabilities |
Total Capitalization Ratio = | Long Term Debt |
Long Term Debt + Share Holder's Equity |
Fixed Assets Ratio/ Equity Ratio = | Fixed Assets |
Share Holder's Equity |
Long Term Assets Vs Long Term Debt = | Long Term Assets |
Long Term Debt |
Profitability Ratios:
Net Profit Margin = | Net Profit |
Net Sales |
Return On Assets = | Net Profit |
Total Assets |
DuPont Return On Assets = | Net Profit x Net Sales |
Net Sales x Total Assets |
Operating Profit Margin = | Operating Profit |
Net Sales |
Operating Assets Turnover | Net Sales |
Average Operating Assets |
Return on Operating Assets | Net Profit |
Operating Assets |
Sales to Fixed Assets Ratio = | Net Sales |
Fixed Assets |
Return on Investment = | Operating Profit | |
Total Assets | ||
.
Return On Total Equity = | Net Profit |
Share Holder's Equity |
Operating Profit Margin = | Gross Profit |
Net Sales |
Activity Ratio
Accounts Receivable Turn over = | Net Sales |
Average Receivables |
Accounts Collection Period = | Accounts Receivable |
(Net Sales / 365) |
Accounts Payable Turn over = | Purchases |
Average Payable |
Accounts Payment Period = | Accounts Payable |
(Purchases / 365) |
Inventory Turnover = | Cost of Goods Sold |
Average inventory |
Average Age of Inventory = | (inventory x 365 days) |
Cost of Goods Sold |
Operating cycle = | Age of inventory + collection period |
Total Assets Turnover = | Net Sales |
Total Assets |
Total Assets Turnover = | Net Sales |
Fixed Assets |
Dividend Per Share= | Dividend Paid |
Number of outstanding Common Share |
Net Profit after Interest and Tax | |
Total Number of Shares |
Price / Earning Ratio= | Market Value Per Share |
Earning Per Share |
Percentage of Earning Retained = | Net Income | ||
Earning Retained | |||
Dividend Per Share | |||
Earning Per Share | |||
Dividend Yield Ratio= | Dividend Per Share |
Market Value Per Share |
