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Financial Ratios Cheat Sheet Simplified - Excel.xlsx -...

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SummarShort-Ter111Debt-Ma151111Asset Effi111111Profitabi1111111111Stockhol111120111123Dupont A24
ry of Financial Ratiosrm Liquidity RatiosCurrent ratio = current assets/current liabilitiesQuick ratio = (cash + short-term investments + receivables)/current liabilitiesOperating cash flow ratio = cash flows from operating activities/current liabilitiesanagement RatiosTimes interest earned (accrual basis) = operating income/interest expenseTimes interest earned (cash basis) = (Cash Flows from Operations + Income Taxes Payable + Interest Payments)/interLong-term debt to equity ratio = long-term debt (including current portion)/total equityDebt-to-equity ratio = total liabilities/total equityLong-term debt to total assets ratio = long-term debt (including current portion)/total assetsDebt-to-assets ratio = total liabilities/total assetsfficiency RatiosAccounts receivable turnover ratio = net credit sales (or net sales)/average accounts receivableInventory turnover ratio = cost of goods sold/average inventoryAsset turnover ratio = net sales/average total assets
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Unformatted text preview: ility Ratios Gross profit percentage = gross profit/net sales Operating margin percentage = income from operations/net sales Net profit margin percentage = net income/net sales Return on assets = {net income + [interest expense * (1 – tax rate)]}/average total assets Return on equity = net income/average equity lder Ratios Earnings per Share (EPS) Ratio = (net income – preferred dividends)/average number of common shares outstanding Return on common equity = net income/average common equity Dividend yield ratio = dividends per common share/Closing Market Price per Share for the Year Dividend payout ratio = common dividends paid/net income Total payout ratio = (common dividends + common stock repurchases)/net income Stock repurchase payout ratio = Total Payout Ratio - Dividend Payout Ratio Analysis Return on Equity = [(Net Income/Sales)*(Sales/Average Total Assets)*(Average Total Assets/Average Equity)]...
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