Ratio

current

quick

inventory turnover

Average collection period

Total asset turnover

Fixed asset turnover

Account receivable turnover

Debt

Return on interest

Debt equity

Equity multiplier

Long term debt to total capitalization

Gross profit margin

Operating profit margin

Net profit margin

Formula

Return on total assets (ROA)

Return on owners equity (ROE)

2013
Calculation

Formula
current assets
current liability

current assets - inventories

current liabilities

cost of goods sold

average inventories
accounts receivable
sales

or

sales
inventory

360 days

sales
total assets

sales
fixed assets

credit sales
account receivable

total liabilities
total assets

Earnings before interest and tax (EBIT)

interest expense

total liabilities (debt)

share holders equity

total assets
share holders equity

long-term liabilities
long-term liabilities + equity

gross profit
sales

net operating income (EBIT)

sales

net income

sales
net income
total assets

net profit
equity owners

2013
Calculation
5417.4
2040.2

Answer

2014
Calculation
4980.5
2252.6

2.66x

5417.4 - 87.6
2040.2

2.61x

4980.5 - 100.3
2252.6

5527.2
87.6

63.1x

-5823.4
100.3

22.24 days

817.5
8229.4

8327.5
19851.9

0.42x

8229.4
20797.2

8327.5
19851.9

0.42x

8229.4
11334.5

8327.5
514.4

16.19x

8229.4
817.5

22.03%

4523.5
20797.2

1766.5
18.9

93.47x

1524.5
48.4

4374.3
15477.6

0.28x

4523.5
16273.7

19851.9
15477.6

1.28x

20797.2
16273.7

514.4
8327.5

4374.3
19851.9

360

100

2334.1
17811.7

100

13.10%

2270.9
2270.9 + 16273.7

2800.3
8327.5

100

33.62%

2406
8229.4

1766.5
8327.5

100

21.21%

1524.5
8229.4

1584.1

100

19.02%

1140.3

8327.5

8229.4

1584.1
19851.9

100

7.98%

1140.3
20797.2

1584.1
15477.8

100

10.23%

1140.3
16304.3

Answer
=

2.21x

2.17x

58.06x

36 days

0.4x

0.73x

10.07x

21.80%

31.5x

0.28x

1.28x

100

12.30%

100

29.23%

100

18.52%

100

13.90%

360

100

100

5.48%

100

7%