Financial Ratios

Liquidity
1 Current Ratio Current Assets
Current Liabilities
2 Acid Test Ratio Quick Assets
Current Liabilities
3 Average Collection Period Accounts Receivable
Annual Credit Sales/365 days
4 Accounts Receivable Turnover Annual Credit Sales
Accounts Receivable
Capital Structure
5 Debt to Asset Total Liabilities
Total Assets
6 Times Interest Earned EBIT (Operating Income)
Interest Expense
Asset Management/Efficiency
7 Total Asset Turnover Sales
Total Assets
8 Fixed Asset Turnover Sales
Net Plant, Property and Equipment
9 Inventory Turnover Cost of Goods Sold
Inventories
Profitability
10 Return on Sales Net Income
Net Sales
11 Return on Assets Net Income
Total Assets
12 Gross Profit Ratio Gross Profit
Net Sales
13 Return on Equity Net Income
Owners Equity
14 Earnings Per Share Net Income Less Pref Stock Dividend
No. of Common Shares Outstanding
Income Statement
Sales 4,800,000.00
LESS: Cost of Sales 200,000.00
Gross Revenue 4,600,000.00
Less: Administrative Expense 450,000.00
Less: Selling Expense 1,240,950.00
Net Income Before Interest and Taxes (EBIT) 2,909,050.00
Interest Expense 10,000.00
Net Income Before Taxes 2,899,050.00
Income Tax Payable 869,715.00
Net Income After Tax 2,029,335.00
Balance Sheet
Assets
Current
Cash 2,756,000,000.00
Other Current Assets 743,000,000.00
Inventories 1,506,000,000.00
Total CA 5,005,000,000.00
Non - Current
Net Plant Property and Equipment 2,933,000,000.00
Other Long-Term Assets 626,000,000.00
Total NCA 3,559,000,000.00
Total 8,564,000,000.00
Liabilities
Current 2,158,000,000.00
Non - Current 1,019,000,000.00
3,177,000,000.00
Owners' Equity 5,387,000,000.00
(1,000 shares outstanding)
Total Liabilities and Owners' Equity 8,564,000,000.00

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