Current ratio Current Assets / Current Liabilities
Quick Ratio ( Current Assets - Stock) / Current Liabilities
Return on Assets Net profit / NetAassets x 100 Levearage Total Assets / Liabilities Debt Collection Period Ratio (Average Debtors / Turnover) X 365 The borrowing ratio (gearing) Total borrowings / Net Worth Net Working Capital Ratio Net Working Capital / Total Assets Return on Assets (ROA) Net Income / Average Total Assets Return on Equity (ROE) Net Income /Average Stockholders' Equity Return on Common Equity (ROCE) Net Income / Average Common Stockholders' Equity Profit Margin Net Income / Sales Earnings Per Share (EPS) Net Income / Number of Common Shares Outstanding Assets Turnover Ratio Sales /Average Total Assets Accounts Receivable Turnover Ratio Sales /Average Accounts Receivable Inventory Turnover Ratio Cost of Goods Sold /Average Inventories Debt to Equity Ratio Total Liabilities / Total Stockholders' Equity Interest Coverage Ratio EBIT / Interest Expense Price Earnings (PE) Ratio Market Price of Common Share / Earnings Per Share Dividend Yield Annual Dividends Per Share / Market Price of Per Share Dividend Payout Ratio Cash Dividends / Net Income