Current ratio= current assets/ current liab Quick ratio= current assets-inventory / CL Inv. Turnover= COGS/ Inventory Ave.

age of inv.= 365/ inv. Turnover Ave. A/R turnover= Annual sales/ AR Ave Age of T.O= 365/ AR turnover Total asset TO= Sales/ total Asset Debt ratio= Total Liab/ total asset Time interest earned ratio= EBIT/ interest Debt equity ratio= total liab/ total equity Net Profit margin= earnings available for common stockholders/ sales Earnings per share= earnings availablefor common stockholder/ number of shares of stock outstanding ROA= earnings availablefor common stockholder/total assets ROE= earnings availablefor common stockholder/ common stock equity Price/Earning ratio= market price perr share of common stock/ EPS Ave. collecting period= AR/ annual sales/365 Ave . payment period= Accounts payable/annual purchases/365 Gross profit margin= gross profit/ sales Operating profit margin= operating profit / sales