| Term 
 
        | Return on Sales (profit margin) |  | Definition 
 
        | net income(before interest & taxes)/sales or
 (net income + interest expense)/sales
 |  | 
        |  | 
        
        | Term 
 | Definition 
 | 
        |  | 
        
        | Term 
 | Definition 
 
        | (net income+interest expense)/total assets |  | 
        |  | 
        
        | Term 
 | Definition 
 | 
        |  | 
        
        | Term 
 | Definition 
 
        | net income/total number of shares |  | 
        |  | 
        
        | Term 
 | Definition 
 
        | market price per share/earnings per share |  | 
        |  | 
        
        | Term 
 | Definition 
 
        | current assets/current liabilities |  | 
        |  | 
        
        | Term 
 | Definition 
 
        | (current assets-inventory)/current liabilities |  | 
        |  | 
        
        | Term 
 
        | average age of receivables |  | Definition 
 
        | inventory/average daily cost of goods sold |  | 
        |  | 
        
        | Term 
 | Definition 
 
        | total liabilities/total assets |  | 
        |  | 
        
        | Term 
 | Definition 
 
        | inventory/average daily cost of goods sold |  | 
        |  |