|
Ratio |
Formula |
|
Current Ratio |
Total Current Assets ÷ Total Current Liabilities |
|
Quick (Acid Test) Ratio |
(Cash + Net Receivables) ÷ Total Current Liabilities |
|
Current Liabilities to Net Worth |
Total Current Liabilities ÷ Net Worth ¹ |
|
Current Liabilities to Inventory |
Total Current Liabilities ÷ Inventory |
|
Sales to Receivables |
Net Sales ÷ Net Receivables |
|
Days' Receivables |
365 ÷ (Net Sales ÷ Net Receivables) |
|
Cost of Sales to Inventory |
Cost of Sales ÷ Inventory |
|
Days' Inventory |
365 ÷ (Cost of Sales ÷ Inventory) |
|
Cost of Sales to Payables |
Cost of Sales ÷ Accounts Payable |
|
Days' Payables |
365 ÷ (Cost of Sales ÷ Accounts Payable) |
|
Total Liabilities to Net Worth |
Total Liabilities ÷ Net Worth |
|
Total Liabilities to Tangible Net Worth |
Total Liabilities ÷ (Net Worth - Intangible Assets - Goodwill) |
|
Fixed Assets to Net Worth |
Fixed Assets ÷ Net Worth |
|
Fixed Assets to Tangible Net Worth |
Fixed Assets ÷ (Net Worth - Intangible Assets - Goodwill) |
|
Collection Period |
(Net Receivables ÷ Net Sales) * 365 |
|
Sales to Inventory |
Net Sales ÷ Inventory |
|
Sales to Fixed Assets |
Net Sales ÷ Fixed Assets |
|
Sales to Total Assets |
Net Sales ÷ Total Assets |
|
Assets to Sales |
Total Assets ÷ Net Sales |
|
Sales to Net Working Capital |
Net Sales ÷ (Current Assets - Current Liabilities) |
|
Accounts Payable to Sales |
Accounts Payable ÷ Net Sales |
|
% Profits Before Taxes to Tangible Net Worth |
(Earnings Before Taxes ÷ (Net Worth - Intangible Assets - Goodwill))*100 |
|
% Profit Before Taxes to Total Assets |
(Earnings Before Taxes ÷ Total Assets)*100 |
|
Return on Sales (Profit Margin) |
Net Profit ÷ Net Sales |
|
Return on Assets |
Net Profit ÷ Total Assets |
|
Return on Net Worth (Return on Equity) |
Net Profit ÷ Net Worth |
|
Earnings Before Interest & Taxes (EBIT) to Interest |
Earnings Before Interest & Taxes ÷ Interest Expense |
|
¹ Net Worth is defined as the value of Total Stockholders Equity | |