Term
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Definition
| Current Ratio; Quick ratio; Cash ratio |
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Term
|
Definition
| Current Assets / Current Liabilities |
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Term
|
Definition
| (Current assets– Inventory) / Current Liablilities |
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Term
|
Definition
| Cash / Current Liabilities |
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Term
| Long-term Solvency or Financial Leverage Ratio |
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Definition
| Total Debt Ratio; Debt equity ratio; Equity Multiplier; Time interest earned ratio; Cash coverage ratio |
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Term
|
Definition
| (Total Assets — Total Equity) / Total Assets |
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Term
|
Definition
| Total Debt / Total Equity |
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Term
|
Definition
| Total asset / total equity |
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Term
| Time interest earned ratio |
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Definition
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Term
|
Definition
| (EBIT + Depreciation)/ Interest |
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Term
| Asset Utilization or Turnover Ratio |
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Definition
| Inventory turnover; Days' sales in inventory; Receivables turnover; Payables turnover; Days' sales in receivables; Days' cost in payables; Total Asset turnover; Capital Intensity |
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Term
|
Definition
| Cost of Goods Sold / Inventory |
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Term
|
Definition
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Term
|
Definition
| Sales/ Accounts Receivables |
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Term
|
Definition
| Costs of Goods Sold / Account Payable |
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Term
| Days' sale in receivables |
|
Definition
| 365 days/ receivables turnover |
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Term
|
Definition
| 365 days/ payables turnover |
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Term
|
Definition
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Term
|
Definition
|
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Term
|
Definition
| Profit Margin; Return on Asset (ROA); Return on Equity (ROE); ROE |
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Term
|
Definition
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Term
|
Definition
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Term
|
Definition
| Net income / Total equity |
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Term
|
Definition
| (Net income/ Sales) * (Sales/ Assets)*(Assets/Equity) |
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Term
|
Definition
| Price earnings ratio; Price sales ratio; Market to book ratio; EBITDA ratio |
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Term
|
Definition
| Price per shares / earnings per share |
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Term
|
Definition
| price per share / shares per share |
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Term
|
Definition
| Market Value per shares/ Book value per share |
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Term
|
Definition
| Enterprise value / EBITDA |
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Term
|
Definition
| Return on Equity; Return on Equity; ROE; ROE; Return on Asset |
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Term
|
Definition
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Term
|
Definition
| (Net income / Total Equity)=(Net income/ Total Equity) * (Assets/Assets)= (Net income/Asset)*(Assets/ Total Equity) |
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Term
|
Definition
| ROA * Equity Multiplier= ROA * (1. Debt equity ratio) |
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Term
|
Definition
| (Sales/Sales)*(Net income/ Assets)*(Assets/ Total Equity) |
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Term
|
Definition
| Profit margin * Total Assets Turnover * Equity Multiplier |
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