Current ratio =
Current assets � Current liabilities
quick ratio
(current assets-inventory)/current liabilities
Inventory turnover =
Cost of goods sold � Inventory
Average Age of Inventory =
365/Inventory turnover
average collection period=
Accounts recievable/(Annual Sales/365)
average payment period
accounts payable/(annual purchases/365)
Total asset turnover =
Sales � Total assets
Debt ratio =
Total liabilities � Total assets
Times interest earned ratio =
EBIT � interest
gross profit margin
(sales-COGS)/Sales
Operating profit margin =
Operating profits � sales
Net profit margin =
Earnings available for common stockholders(EBIT) � Sales
Earnings per share
earnings available for common stockholders/number of shares of common stock outstanding
Return on total assets (ROA) =
Earnings available for common stockholders � Total assets
Return on Equity (ROE) =
Earnings available for common stockholders � Common stock equity
Price Earnings (P/E) Ratio =
Market price per share of common stock � Earnings per share
market book
market price per share of common stock/book value per share of common stock
book value per share of common stock
common stock equity/number of shares common stock outstanding