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Dividends per share: dividends paid/shares outstanding
Earnings per share: net income/shares outstanding
Payout ratio: DPS/EPS
Retention ratio: 1 – payout ratio
Current ratio: CA/CL
Quick ratio: (CAINV)/CL
Cash ratio: Cash/CL
Total debt: (assetsequity)/assets
Debt to equity: total debt/total equity
Equity multiplier: total assets/total equity
(no debt: EM=1: ^debt than ^1)
Times interest Earned: EBIT/Int
Cash Coverage: (EBIT + Depr)/Int
Inventory turnover: COGS/Inv or Sales/Inv
Days sales in inventory: 365/Inv TO
Receivables TO: sales/(Acct Rec.)
Days sales in rec: 365/Rec. TO
Total asset TO: sales/total assets
Profit margin: net income/sales
Return on assets [RoA]: net income/total assets
Return on equity [RoE]: net income/total equity
RoE=RoA * EM
Price Earnings Multiple: price per share/EPS
Market to Book: MVPS/BVPS
DuPont Identity: RoE = (Net income/sales) * (sales/total assets) * (Total assets/Total equity)
(N I/equity)=profit margin * (TATO/total assets) * equity multiplier
Operating
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 Spring '08
 TOMNELSON

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