Current Ratio
Current Assets / Current Liabilities
Quick Ratio
(Cash + Cash Equivalents + Net AR + Short-Term Investments) / Current Liabilities
Cash Ratio
(Cash + Cash Equivalents + ST Investments) / Current Liabilities
Working Capital
Current Assets - Current Liabilities
Inventory Turnover
COGS / Avg Inventory [(Beg Inv + End Inv) /2]
Days Inventory Outstanding
365 / Inventory Turnover
Acc Receivable Turnover
Net Credit Sales / Average Net AR [(Beg AR + End AR) / 2]
Days Sales Outstanding
365 / AR Turnover
Days Payable Outstanding
365 / AP Turnover
Acc Payable Turnover
COGS (Purchases) / Average AP [(Beg AP + End AP) /2]
Total Asset Turnover
Net Sales / Average Total Assets
Fixed Asset Turnover
Net Sales / Average Net PP&E
Cash Conversion Cycle
Days Inventory Outstanding + Days Sales Outstanding - Days Payable Outstanding
Gross Profit Margin
Gross Profit / Net Sales
Operating Margin
Operating Income / Net Sales
Net Profit Margin
Net Income / Net Sales
Return on Assets
Net Income / Average Total Assets
Return on Equity
Net Income / Average Shareholder’s Equity
Return on Investment
Operating Income / Average Operating Assets
OR
Net Profit Margin * (Sales / Operating Assets)
Debt to Assets Ratio
Total Liabilities / Total Assets
Debt to Equity Ratio
Total Liabilities / Total Equity
Equity Ratio
Total Equity / Total Assets
Times Interest Earned
EBIT / Interest Expense
Cash Coverage Ratio
(EBIT + Depreciation) / Interest Expense
