FIN 701 - Financial Ratios
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Created by:
jstites1984 on May 10, 2008
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25 terms
Terms | Definitions |
|---|---|
Current Ratio | Current Assets / Current Liabilities |
Quick Ratio | Current Assets - Inventory / Current Liabilities |
Cash Ratio | Cash / Current Liabilities |
Total Debt Ratio | Total Assets - Total Equity / Total Assets |
Debt-Equity Ratio | Total Debt / Total Equity |
Equity Multiplier | Total Assets / Total Equity |
Times Interest Earned Ratio | EBIT / Interest |
Cash Coverage Ratio | EBIT + Depreciation / Interest |
Inventory Turnover | COGS / Inventory |
Days' Sales in Inventory | 365 Days / Inventory Turnover (COGS / Inventory) |
Receivables Turnover | Sales / Accounts Receivable |
Days' Sales in Receivables | 365 Days / Receivables Turnover (Sales / Accounts Receivable) |
Total Asset Turnover | Sales / Total Assets |
Capital Intensity | Total Assets / Sales |
Profit Margin | Net Income / Sales |
Return on Assets (ROA) | Net Income / Total Assets |
Return on Equity (ROE) | Net Income / Total Equity |
ROE | (Net Income / Sales) x (Sales /Assets) / (Equity / Assets) |
Price-Earning Ratio | Price per Share / Earnings per Share |
Market-to-Book Ratio | Market Value per Share / Book Value per Share |
Book Value per Share | Common Equity / # of Shares |
Dividends per Share | Common Dividends / # of Shares |
Earnings per Share | Earnings / # of Shares |
Dividends Yield | Dividends per Share / Price |
Earnings Yield | Earnings per Share / Price |
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