Term
|
Definition
| Ability of the business to pay its bills as the come due |
|
|
Term
|
Definition
| Current Assests - Current Liabilities |
|
|
Term
|
Definition
| Current Assets/Current Liabilities |
|
|
Term
| Current Cash Debt Coverage Ratio |
|
Definition
Cash Provided by Operations/
Average Current Liabilities |
|
|
Term
|
Definition
| Cost of Goods Sold/Average Inventory |
|
|
Term
|
Definition
| 365 Days/Inventory Turnover Ratio |
|
|
Term
| Receivables Turnover Ratio |
|
Definition
Net Credit Sales/
Average Net Receivables |
|
|
Term
| Average Collection Period |
|
Definition
| 365 Days/Receivables Turnover Ratio |
|
|
Term
|
Definition
| These ratios help determine whether a company can survive and thrive in a long-term scenario |
|
|
Term
|
Definition
| Total Liabilities/Total Assets |
|
|
Term
|
Definition
Cash Provided by Operations/
Average Total Liabilities |
|
|
Term
|
Definition
(Net Income+Interest Expense+Tax Expense)/
Interest Expense |
|
|
Term
|
Definition
| Cash Provided by Operations-Capital Expenditures-Cash Dividends |
|
|
Term
|
Definition
(Net Income-Preferred Stock Dividends)/
Average Shares of Common Stock Outstanding |
|
|
Term
|
Definition
Stock Price per Share/
Earnings per Share |
|
|
Term
|
Definition
|
|
Term
|
Definition
|
|
Term
|
Definition
| Net Income/Average Total Assets |
|
|
Term
|
Definition
| Net Sales/Average Total Assets |
|
|
Term
|
Definition
Cash Dividends Declared for Common Stock/
Net Income |
|
|
Term
| Return on Common Stockholders' Equity |
|
Definition
(Net Income-Preferred Dividends)/
Average Common Stockholders' Equity |
|
|
Term
| Net Realizable Value (NVR) |
|
Definition
| Accounts Receivable - Estimated Bad Debts |
|
|
Term
| Straight Line Depreciation |
|
Definition
| (Cost - Salvage)/Life in Years |
|
|
Term
| Units of Activity Depreciation |
|
Definition
| (Cost - Salvage)/Life in Units |
|
|
