Ratios that indicate the number of times per year that assets are turned over. They show the activity in the various asset accounts. 

A financial statement that indicates, at a given point, what the firm owns and how these assets are financed in the form of liabilities and ownership interest. 

Ratios that indicate how the firm is financed between debt (lenders) and equity (owners) and the firm's ability for meeting cash payments due on fixed obligations, such as interest, lease payments, licensing fees, or sinking-fund charges. 

Dividend-payout ratio 

Annual dividends per share divided by annual earnings per share. 

Annual dividends per share divided by market price. 

Gains or losses from the sale of corporate fixed assets, lawsuits, or similar events that would not be expected to occur often, if ever again. 

A financial statement that shows the profitability of a firm over a given period. 

Restating financial statements to show the effect of inflation on the balance sheet and income statement. This is supplemental to the normal presentation based on historical data. 

Ratios that demonstrate the firm's ability to pay off short-term obligations as they come due. 

Ratios that relate the internal performance of the firm to the external judgment of the marketplace in terms of value. 

Ratios that allow the analyst to measure the ability of the firm to earn an adequate return on sales, total assets, and invested capital. 

Formally established by the Financial Accounting Standards Board in 1987, the purpose of the statement of cash flows is to emphasize the critical nature of cash flows to the operations of the firm. The statement translates accrual-based net income into actual cash dollars. 

Comparable analysis of performance over time.