Accounting ratio formula sheet PDF

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Accounting Ratio Formula Sheet...

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Ratio Formula Sheet

Working Capital = Current Assets – Current Liabilities Current Ratio =Current Assets__ Current Liabilities Quick Ratio =Cash + Short-term Investments+ Accounts Receivable Current Liabilities Debt to Assets =Total Liabilities_ Total Assets Debt to Equity =Total Equity_ Total Assets Debt to Total Equity=Total Liabilities_ Total Equity Earnings per Share=Net Earnings – Preferred Dividends Average # of Common Shares Outstanding Price Earnings ratio=Market price per share Earnings per Share Gross profit margin =Gross Profit Net Sales Profit margin =Net Earnings Net Sales Inventory Turnover =Cost of Goods Sold Inventory Days in Inventory =365 Inventory Turnover Receivables Turnover =Net Credit Sales Accounts Receivable Average Collection Period (Days Collection in A/R)

=

365 Receivable Turnover

Asset Turnover =Net Sales Total Assets

Return on Total Assets

=

Net Earnings Total Assets

Times Interest Earned =Earnings Before Interest and Tax Interest Expense Return on Common Equity=Net Earnings – Preferred Dividends Common Shareholders’ Equity

Payout Ratio =Cash Dividends Net Earnings Dividend Yield =Dividend per share Market price per share Cash current debt coverage=Cash provided (used) by Operating Activities Current Liabilities Cash total debt coverage =Cash provided (used) by Operating Activities Total Liabilities Book Value per Common Share

= Total Shareholders’ Equity – Preferred Equity Number of Common Shares Outstanding...