FS RATIOS

• Current Ratio

  Current Assets/Current Liabilities
• Acid-test Ratio


  Quick Assets/Current Liabilities
• AR Turnover


  Sales/Ave. AR
• Average Collection Period (ACP)

  365/AR Turnover
• Inventory Turnover


  COGS/Ave. Inventory
• Average Sales Period (ASP)

  365/Inventory Turnover
• Operating Cycle


  ASP + ACP
• Total Assets Turnover


  Sales/Ave. Total Assets
• Times Interest Expense Ratio (TIER)


  EBIT or NOI / Interest Expense
• Debt-to-Equity Ratio (DER)


  Total Liabilities/Total Equity
• Debt Ratio

  Total Liabilities/Total Assets
• Equity Multiplier

  Ave. Total Assets/Ave. Total Equity
• Gross margin percentage (GMP)


  Gross margin/Sales
• Net Income Margin Percentage (NIMP)

  Net income/Sales
• Return of Total Assets (ROA)


  Net income + (Interest x (1 - Tax%))/Ave. Total Assets
• Return of Equity (ROE)


  (Net Income - Pref. Div)/Ave. Total Common Equity
• Earnings Per Share (EPS)


  (Net Income - PD)/Ave. Number of Total Common Equity
• Price-Earnings Ratio (PER)


  Market price per share/EPS
• Dividend Payout Ratio (DPR)


  Dividend Per Share/EPS
• Dividend Yield Ratio (DYR)


  DPS/MPS
• Book Value per Share (BVpS)


  (Total Equity - Preference Shares)/Number of Common Shares
• Dividend Per Share (DPS)


  Total Common Dividends/Ave. Number of Common Shares
• Working Capital

  Current Assets - Current Liabilities
• Average Common Equity

  Ave. Total Equity - Ave. Preferred Equity
• Liquidity Ratios

  • Current Assets
  • Acid Test Ratio
• Asset Management Ratios

  • AR Turnover
  • ACP
  • Inventory turnover
  • ASP
  • Operating Cycle
  • TAT
• Debt Management Ratios

  • TIER
  • DER
  • 1 / 2
  • DR
  • EM
• Profitability Ratios

  • GMP
  • NIMP
  • ROA
  • ROE
• Market Performance Ratios

  • EPS
  • PER
  • DPR
  • DYR
  • BVpS