ROI= Profit . % ROA(return on assets)= Net income % Asset = Revenues . Amount invested total assets turnover total assets Profit = Net income ROA = Asset turnover x profit margin Inventory turnover= cost of goods sold Margin Revenues inventory Earnings per share (EPS)= net income Current (working capital) ratio= current assets % Working capital= current assets- current liabilities Average shares current liabilities Contributed capital = capital in excess of par value + common stock Day’s sales = inventory . Accounts receivable = Sales revenue Average collection = 365 . In inventory Cost of good sold / 365 turnover Accounts Receivable Period A/R Turnover Gross profit margin= Gross profit Operating profit= Operating income Times interest= Operating income Sales revenue Margin Sales revenue earned interest expense Sales revenue -cost of goods sold Gross profit -selling, general administrative (operating) expense operating income -interest/other expense pre-tax income -income taxes
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This note was uploaded on 09/04/2008 for the course ACC 310F taught by Professor Verduzco during the Spring '07 term at University of Texas at Austin.