Classification of Ratios

Balance Sheet Ratio P&L Ratio or Balance Sheet and Profit

Income/Revenue & Loss Ratio
Statement Ratio
Financial Ratio Operating Ratio Composite Ratio

1. Current Ratio 1. Gross Profit Ratio 1. Fixed Asset Turnover

2. Quick Asset Ratio 2. Operating Ratio Ratio,
3. Proprietary Ratio 3. Expense Ratio 2. Return on Total
4. Debt Equity Ratio 4. Net profit Ratio Resources Ratio,
5
5. Stock Turnover Ratio 3. Return on Own Funds
Ratio,
4. Earning per Share Ratio,
Debtors’ Turnover Ratio,