| Term 
 
        | Receivables turnover ration |  | Definition 
 
        | Net Credit Sales/Average Accounts Receivable |  | 
        |  | 
        
        | Term 
 
        | Average Collection Period |  | Definition 
 
        | 365 days/Receivable turnover ration |  | 
        |  | 
        
        | Term 
 | Definition 
 
        | Cost of Goods Sold/Average Inventory
 |  | 
        |  | 
        
        | Term 
 
        | Average days in Inventory |  | Definition 
 
        | 365 days/Inventory turnover ration |  | 
        |  | 
        
        | Term 
 | Definition 
 | 
        |  | 
        
        | Term 
 | Definition 
 
        | Net Income/Average Total Assets |  | 
        |  | 
        
        | Term 
 | Definition 
 | 
        |  | 
        
        | Term 
 | Definition 
 
        | Net Sales/Average total assets |  | 
        |  | 
        
        | Term 
 | Definition 
 
        | Current assets/Current liabilities |  | 
        |  | 
        
        | Term 
 | Definition 
 
        | Cash + Current Investments + Accounts receivable/Current liabilities |  | 
        |  | 
        
        | Term 
 | Definition 
 
        | Total liabilities/Stockholders equity |  | 
        |  | 
        
        | Term 
 
        | Times Interest Earned Ratio |  | Definition 
 
        | Net Income + Interest Expense + Tax Expense/Interest Expense |  | 
        |  | 
        
        | Term 
 | Definition 
 
        | Net Imcome/Average Stockholders Equity |  | 
        |  | 
        
        | Term 
 | Definition 
 
        | Net Income - Preferred Stock Dividends/Average share of common stock oustanding |  | 
        |  | 
        
        | Term 
 | Definition 
 
        | Stock Price/Earnings per share |  | 
        |  |