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Ratios
Activity, Liquity, Solvency, and Profitability Ratios
22
Accounting
Undergraduate 3
02/28/2012
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Cards

Term
Inventory Turnover
 Definition
COGS/ Av Inventory
Term
Days in Turnover
 Definition
365/Inventory TO
Term
A/R Turnover
 Definition
Credit Sales/Average AP
Term
Days in Receivable
 Definition
365/AR TO
Term
A/P Turnover
 Definition
Credit Purchases/Avg AP
Term
Days in A/P
 Definition
365/AP TO
Term
Total Asset TO
 Definition
Sales Rev/Avg Total Assets
Term
Current Ratio
 Definition
Current Assets/Current Liabs
Term
Quick Ratio
 Definition
(Cash+ST Invest+AR)/CL
Term
Cash Ratio
 Definition
(Cash+ST Invest)/CL
Term
Defensive Ratio
 Definition
(Cash+ST Inv+AR)/((COGS+SG&A+R&D)/365)
Term
Working Capital
 Definition
Current Assets-Current Liabs
Term
Times Interest Earned
 Definition
EBIT/Interest Expense
Term
Debt to Assets
 Definition
Total Liab/Total Assets
Term
Debt to Equity
 Definition
Total Liabs/Total Eq
Term
Return on Sales (ROS)
 Definition
NI/Sales Rev
Term
Gross Profit Margin
 Definition
Gross Profit/Sales Rev
Term
Operating Margin
 Definition
Earning from Ops/Sales Rev
Term
Return on Assets (ROA)
 Definition
NI/Avg Total Assets
Term
Return on Equity (ROE)
 Definition
(NI-Pref Dividends)/Avg Total Eq
Term
EPS
 Definition
(NI-Pref Dividends)/# shrs of CS OS
Term
PE Ratio
 Definition
Market Price per Share/EPS
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