RAJIV ACCOUNTING RATIO Liquidity : Curent ratio : current assets current liabilities Current Assets - inventory current liabilites

Acid Test ratio : Capital stucture & Solvency debt to equity :

total debt total equity total debt total assets income before tax & interest : EBIT interest expense interest expense

debt to assets :

times interest earned : Return in investment Return on assets (ROA)

net income total assets net income total equity

Return on equity (ROE) Operating Performance gross profit margin

gross profit sales operarting profit sales net income sales EBIT + dep exp sales

: sales-COGS sales

operating profit margin

net income profit margin

EBITDA margin Assets utilization cash turnover

Sales Cash equivalent sales account receivable 365 account receivable turnover COGS inventory 365 inventory turnover

account receivable turnover

days receivable

inventory turnover

Days inventory

RAJIV ACCOUNTING RATIO sales total working capital Account Receivable (avg) sales/360 sales total assets sales net fixed assets : sales crnt assest - crnt liabilities

Working capital turnover

Collection Period

total assets turnover

fixed assets turnover (PPE) Market Measures Price to earings ratio

market price per share earnings per share earnings per share market price per share cash deviden per share market price per share cash deviden paid per share earnings per share market price per share book value per share net income num of shares outstanding total owners equity num of shares outstanding market price per share book value per share : market price per share (keseluruhan equity)*

Earnings yield

Deviden yield

deviden payout ratio

price to book ratio

earnings per share

book value per share

market to book ratio