Ratio Analysis
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3 A B C D E F G H I J K L M N O P
Q R S T U V W X Y Z
1 2 3
Liquidity Ratio Current Assets – Current Liabilities Current Asset ÷ Current Liabilities Current Assets – Inventory ÷ Current Liabilities Current Assets - Current Liabilities Activity Ratio Receivable Turnover Net Sales ÷ Average Accounts Receivable Average Collection Period 360 ÷ Receivable Turnover Rate Inventory Turnover Cost of goods sold ÷ Average Inventory Total Current Assets Turnover Net Sales ÷ Average Current Assets Fixed Assets Turnover Net Sales ÷ Average Fixed Assets Working Capital Turnover Net Sales ÷ (Total Current Assets – Total Current Liabilities Total Assets Turnover Net Sales ÷ Total Assets Leverage Ratio Debit Ratio T. Debits ÷ T. Assets Equity Capital T. Stock Holder’s Equity ÷ T. Assets Debit Equity Ratio Long Term Liabilities ÷ T. Stock Holder’s Equity Interest Coverage Ratio EBIT ÷ Interest Expenses Preferred Dividend Coverage Ratio Earning After Taxes ÷ Preferred Dividend Fixed Coverage Ratio BEBIT + Lease Payment ÷ Interest + Lease Payment + [(P.A + P.S.D) * (1 ÷ (1-T))] P.A = Principal Amount & P.S.D = Preferred Stock Dividend
Net Working Capital Current Ratio Quick Ratio Working Capital (Balance Sheet)
(Balance Sheet)
(Balance Sheet)
(Income Statement & Balance Sheet)
(Income Statement & Balance Sheet)
(Income Statement & Balance Sheet)
(Income Statement & Balance Sheet)
(Income Statement & Balance Sheet
(Income Statement & Balance Sheet)
Profitability Ratio (Gross Profit ÷ Net Sales) * 100 (Operating Profit ÷ Net Sales) * 100 (Net Income ÷ Net Sales) * 100 Net Income ÷ T. Assets Net Income ÷ T. Stock Holder’s Equity EAT – PD ÷ T. Common Stock Equity Net Income - Preferred Dividend ÷ No. Of Outstand Common Stock Holders Market Value Ratio Price Earning Ratio Market Price Per Share ÷ EPS Dividend Yield DPS ÷ Market Price Per Share Dividend Payout Ratio DPS ÷ EPS EAT = Earning After Income, PD = Preferred Dividend, EPS = Earning Per Share, DPS = Dividend Per Share Gross Profit Margin Operating Profit Margin Net Profit Return On Assets (ROA) Return On Equity Return On Common Equity Earning Per Share
Cash Ratio Equity Ratio Net Working Capital
T. Cash ÷ T. Assets T. Stock Holder’s Equity ÷ T. Assets C. Assets – (Inventory + Prepaid Assets) – C. Liabilities
Q R S T U V W X Y Z
1 2 3
Liquidity Ratio Current Assets – Current Liabilities Current Asset ÷ Current Liabilities Current Assets – Inventory ÷ Current Liabilities Current Assets - Current Liabilities Activity Ratio Receivable Turnover Net Sales ÷ Average Accounts Receivable Average Collection Period 360 ÷ Receivable Turnover Rate Inventory Turnover Cost of goods sold ÷ Average Inventory Total Current Assets Turnover Net Sales ÷ Average Current Assets Fixed Assets Turnover Net Sales ÷ Average Fixed Assets Working Capital Turnover Net Sales ÷ (Total Current Assets – Total Current Liabilities Total Assets Turnover Net Sales ÷ Total Assets Leverage Ratio Debit Ratio T. Debits ÷ T. Assets Equity Capital T. Stock Holder’s Equity ÷ T. Assets Debit Equity Ratio Long Term Liabilities ÷ T. Stock Holder’s Equity Interest Coverage Ratio EBIT ÷ Interest Expenses Preferred Dividend Coverage Ratio Earning After Taxes ÷ Preferred Dividend Fixed Coverage Ratio BEBIT + Lease Payment ÷ Interest + Lease Payment + [(P.A + P.S.D) * (1 ÷ (1-T))] P.A = Principal Amount & P.S.D = Preferred Stock Dividend
Net Working Capital Current Ratio Quick Ratio Working Capital (Balance Sheet)
(Balance Sheet)
(Balance Sheet)
(Income Statement & Balance Sheet)
(Income Statement & Balance Sheet)
(Income Statement & Balance Sheet)
(Income Statement & Balance Sheet)
(Income Statement & Balance Sheet
(Income Statement & Balance Sheet)
Profitability Ratio (Gross Profit ÷ Net Sales) * 100 (Operating Profit ÷ Net Sales) * 100 (Net Income ÷ Net Sales) * 100 Net Income ÷ T. Assets Net Income ÷ T. Stock Holder’s Equity EAT – PD ÷ T. Common Stock Equity Net Income - Preferred Dividend ÷ No. Of Outstand Common Stock Holders Market Value Ratio Price Earning Ratio Market Price Per Share ÷ EPS Dividend Yield DPS ÷ Market Price Per Share Dividend Payout Ratio DPS ÷ EPS EAT = Earning After Income, PD = Preferred Dividend, EPS = Earning Per Share, DPS = Dividend Per Share Gross Profit Margin Operating Profit Margin Net Profit Return On Assets (ROA) Return On Equity Return On Common Equity Earning Per Share
Cash Ratio Equity Ratio Net Working Capital
T. Cash ÷ T. Assets T. Stock Holder’s Equity ÷ T. Assets C. Assets – (Inventory + Prepaid Assets) – C. Liabilities
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