(Purchase Value – Residual Value)/ Economical life
Fixed costs / (Sales price per unit – Variable cost)
Purchase Value- Residual Value
(Yearly depreciation / Purchasing Value) x 100%
Current Assets – Current liabilities
Current Assets/ Current Liabilities
(Current Assets- Inventories)/ Current Liabilities
Owner’s Equity/ Total Assets
Total Liabilities/ Total Assets
(Earnings before Interest and Taxes/ Average Total Assets) x 100%
(Operating Income/ Average Total Assets) x 100%
(Net Profit (income)/ Average Owner’s Equity) x 100%
(Interest/ Average Debts) x 100%
Total Revenue/ Average Total Costs
Costs of Goods Sold/ Average Inventory Level
Inventory Turnover Rate w units sold
Units Sold/ Average Inventory Level in Units
Inventory Turnover Rate w revenue
Revenue/ Average Selling Value of the Inventory
Profit Margin Ratio
(Operating Profit/ Net Revenue) x 100%