Summar
Short-Ter
1
1
1
Debt-Ma
1
5
1
1
1
1
Asset Effi
11
11
11
Profitabi
11
11
11
11
11
Stockhol
11
11
20
11
11
23
Dupont A
24
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ry of Financial Ratios
rm Liquidity Ratios
Current ratio = current assets/current liabilities
Quick ratio = (cash + short-term investments + receivables)/current liabilities
Operating cash flow ratio = cash flows from operating activities/current liabilities
anagement Ratios
Times interest earned (accrual basis) = operating income/interest expense
Times interest earned (cash basis) = (Cash Flows from Operations + Income Taxes Payable + Interest Payments)/inter
Long-term debt to equity ratio = long-term debt (including current portion)/total equity
Debt-to-equity ratio = total liabilities/total equity
Long-term debt to total assets ratio = long-term debt (including current portion)/total assets
Debt-to-assets ratio = total liabilities/total assets
fficiency Ratios
Accounts receivable turnover ratio = net credit sales (or net sales)/average accounts receivable
Inventory turnover ratio = cost of goods sold/average inventory
Asset turnover ratio = net sales/average total assets
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- Summer '16
- Accounting
