Financial Ratio Analysis

• Current Assets / Current Liabilities

• • Liquity Ratio

• Current Ratio

• Quick Ratio

• Cash Ratio

• Current Assets - Invetories / Current Liabilities

• • Liquity Ratio

• Current Ratio

• Quick Ratio

• Cash Ratio

• Cash + Equivalents / Current Liabilities

• • Liquity Ratio

• Current Ratio

• Quick Ratio

• Cash Ratio

• Accounts Receivable / Sales per day

• • Average Collection Period

• Receivable Turnover

• Inventory Turnover

• Return on Common Equity

• Annual Credit Sales / Accounts Receivable

• • Average Collection Period

• Receivable Turnover

• Inventory Turnover

• Fixed Asset Turnover

• Cost of Goods Sold / Average Inventory

• • Average Collection Period

• Receivable Turnover

• Inventory Turnover

• Fixed Asset Turnover

• Annual Sales / Fixed Asset

• • Average Collection Period

• Receivable Turnover

• Total Asset Turnover

• Fixed Asset Turnover

• Annual Sales / Total Asset

• • Gross Profit Margin

• Return on Asset

• Total Asset Turnover

• Fixed Asset Turnover

• Annual Sales - Cost of Goods Sold / Annual Sale

• • Gross Profit Margin

• Return on Common Equity

• Total Asset Turnover

• Operating Profit Margin

• Operating Earnings / Annual Sales

• • Gross Profit Margin

• Return on Common Equity

• Net Profit Margin

• Operating Profit Margin