Financial Statement Analysis Ratios

Current Ratio

Current Assets/Current Liabilities

Quick Ratio

(Cash+Short-Term Investments + Accounts Receivable)/Current Liabilities

Cash Flow Liquidity

(Cash+Short-Term Investments+Cash Flow from Operations)/Current Liabilities

Accounts Receivable Turnover

Net Sales/Average Accounts Receivable

Average Collection Period

365 Days/Accounts Receivable Turnover OR Accounts Receivable/Average Daily Net Sales (365 Days)

Inventory Turnover

Cost of Goods Sold/Average Inventory

Average Days Inventory Held

365 Days/Inventory Turnover OR Inventory/Average Daily Net Sales (365 Days)

Accounts Payable Turnover

Purchases/Average Accounts Payable

Average Days Payables Outstanding

365 Days/Accounts Payable Turnover OR Accounts Payable/Average Daily Cost of Sales (365 Days)

Asset Turnover

Net Sales/Average Total Assets

Current Asset Turnover

Net Sales/Average Current Assets

Debt Ratio

Total Liabilities/Total Assets

Financial Leverage

Total Assets/Stockholder's Equity

Long-Term Debt to Total Capitalization

Long-Term Debt/(Long-Term Debt+Stockholder's Equity)

Debt to Equity

Total Liabilities/Stockholder's Equity

Times Interest Earned

Operating Income/Interest Expense

Free Cash Flow

Net Cash from Operating Activities-(Capital Expenditures+Dividends Paid)

Cash Flow Adequacy

Net Cash from Operating Activities/(Capital Expenditures+Dividends Paid)

Gross Profit %

Gross Profit (Margin)/Net Sales

Operating Profit Margin

Operating Income/Net Sales

Return on Sales (Net Profit Margin)

Net Income (Net Profit)/Net Sales

Cash Flow Margin

Cash Flow from Operating Activities/Net Sales

Return on Sales

Net Income (Net Profit)/Net Sales

Return on Assets

Net Income (Net Profit)/Average Total Assets

Return on Current Assets

Net Income (Net Profit)/Average Current Assets

Return on Equity

Net Income (Net Profit)/Average Total Stockholder's Equity

Cash Return on Assets

Cash Flow from Operating Activities/Average Total Assets

P/E Ratio

Stock Price/Earnings per Share

Earnings Per Share

Net Income/Average Shares Outstanding

Operating Cash Per Share

Cash Flow from Operating Activities/Average Shares Outstanding

Dividend Payout Ratio

Dividends Per Share/Earnings Per Share

Dividend Yield

Dividends Per Share/Stock Price