1) CURRENT RATIO

𝐶𝑢𝑟𝑟𝑒𝑛𝑡 𝐴𝑠𝑠𝑒𝑡𝑠
CR =
𝐶𝑢𝑟𝑟𝑒𝑛𝑡 𝐿𝑖𝑎𝑏𝑖𝑙𝑖𝑡𝑖𝑒𝑠

2) QUICK RATIO/ACID TEST RATIO

𝑄𝑢𝑖𝑐𝑘 𝐴𝑠𝑠𝑒𝑡𝑠
QR =
𝐶𝑢𝑟𝑟𝑒𝑛𝑡 𝐿𝑖𝑎𝑏𝑖𝑙𝑖𝑡𝑖𝑒𝑠
OR
𝑄𝑢𝑖𝑐𝑘 𝐴𝑠𝑠𝑒𝑡𝑠
QR =
𝐶𝑢𝑟𝑟𝑒𝑛𝑡 𝐿𝑖𝑎𝑏𝑖𝑙𝑖𝑡𝑖𝑒𝑠

3) INVENTORY TURNOVER
𝑆𝑎𝑙𝑒𝑠
INV T/O =
𝐼𝑛𝑣𝑒𝑛𝑡𝑜𝑟𝑦
OR
𝐶𝑜𝑠𝑡 𝑜𝑓 𝐺𝑜𝑜𝑑𝑠 𝑆𝑜𝑙𝑑
QR =
𝐼𝑛𝑣𝑒𝑛𝑡𝑜𝑟𝑦

4) DAYS SALES OUTSTANDING

𝑅𝑒𝑐𝑒𝑖𝑣𝑎𝑏𝑙𝑒𝑠
DSO =
𝑆𝑎𝑙𝑒𝑠 𝑝𝑒𝑟 𝑑𝑎𝑦

5) FIXED ASSETS TURNOVER

𝑆𝑎𝑙𝑒𝑠
FATO =
𝑁𝑒𝑡 𝐹𝑖𝑥𝑒𝑑 𝐴𝑠𝑠𝑒𝑡𝑠

6) TOTAL ASSETS TURNOVER

𝑆𝑎𝑙𝑒𝑠
TATO =
𝑇𝑜𝑡𝑎𝑙 𝐴𝑠𝑠𝑒𝑡𝑠

7) DEBT RATIO
𝐷𝑒𝑏𝑡
Debt Ratio =
𝑇𝑜𝑡𝑎𝑙 𝐴𝑠𝑠𝑒𝑡𝑠

8) DEBT TO EQUITY RATIO

𝐷𝑒𝑏𝑡
Debt/Equity =
𝐸𝑞𝑢𝑖𝑡𝑦

9) TIME INTEREST EARNED

𝐸𝐵𝐼𝑇
TIE =
𝐼𝑛𝑡𝑒𝑟𝑒𝑠𝑡

10) EARNING BEFORE INTEREST, TAXES, DEP & AMORTIZATION COVERAGE = EC

𝐸𝐵𝐼𝑇+𝐷𝑒𝑝 & 𝐴𝑚𝑜𝑟𝑡𝑖𝑧𝑎𝑡𝑖𝑜𝑛+𝐿𝑒𝑎𝑠𝑒 𝑃𝑎𝑦𝑚𝑒𝑛𝑡
EBITDA =
𝐼𝑛𝑡𝑒𝑟𝑒𝑠𝑡+𝐿𝑒𝑎𝑠𝑒 𝑃𝑎𝑦𝑚𝑒𝑛𝑡𝑠+𝐿𝑜𝑎𝑛 𝑃𝑎𝑦𝑚𝑒𝑛𝑡

11) PROFIT MARGIN

𝑁𝑒𝑡 𝐼𝑛𝑐𝑜𝑚𝑒
PM =
𝑆𝑎𝑙𝑒𝑠
12) BASIC EARNING POWER
𝐸𝐵𝐼𝑇
BEP =
𝑇𝑜𝑡𝑎𝑙 𝐴𝑠𝑠𝑒𝑡𝑠

13) RETURN ON ASSETS

𝑁𝑒𝑡 𝐼𝑛𝑐𝑜𝑚𝑒
ROA =
𝑇𝑜𝑡𝑎𝑙 𝐴𝑠𝑠𝑒𝑡𝑠

14) RETURN ON EQUITY

𝑁𝑒𝑡 𝐼𝑛𝑐𝑜𝑚𝑒
ROE =
𝐸𝑞𝑢𝑖𝑡𝑦

15) EARNING PER SHARE

𝑁𝑒𝑡 𝐼𝑛𝑐𝑜𝑚𝑒
EPS =
𝑆ℎ𝑎𝑟𝑒𝑠 𝑜𝑢𝑡𝑠𝑡𝑎𝑛𝑑𝑖𝑛𝑔

16) DIVIDEND PER SHARE

𝑇𝑜𝑡𝑎𝑙 𝐷𝑖𝑣𝑖𝑑𝑒𝑛𝑑𝑠
DPS =
𝑆ℎ𝑎𝑟𝑒𝑠 𝑜𝑢𝑡𝑠𝑡𝑎𝑛𝑑𝑖𝑛𝑔

17) PRICE TO EARNING RATIO

𝑃𝑟𝑖𝑐𝑒 𝑝𝑒𝑟 𝑠ℎ𝑎𝑟𝑒
P/E =
𝐸𝑃𝑆

18) CASH FLOW PER SHARE

𝑁𝐼+𝐷𝑒𝑝𝑟𝑒𝑐𝑖𝑎𝑡𝑖𝑜𝑛
CF per share =
𝑆ℎ𝑎𝑟𝑒𝑠 𝑜𝑢𝑡𝑠𝑡𝑎𝑛𝑑𝑖𝑛𝑔

19) PRICE TO CASH FLOW RATIO

𝑃𝑟𝑖𝑐𝑒 𝑝𝑒𝑟 𝑠ℎ𝑎𝑟𝑒
P/CF =
𝐶𝐹 𝑝𝑒𝑟 𝑠ℎ𝑎𝑟𝑒

20) BOOK VALUE PER SHARE

𝐶𝑜𝑚𝑚𝑜𝑛 𝑒𝑞𝑢𝑖𝑡𝑦
BVPS =
𝑆ℎ𝑎𝑟𝑒𝑠 𝑜𝑢𝑡𝑠𝑡𝑎𝑛𝑑𝑖𝑛𝑔

21) MARKET TO BOOK VALUE RATIO

𝑀𝑎𝑟𝑘𝑒𝑡 𝑝𝑟𝑖𝑐𝑒 𝑝𝑒𝑟 𝑠ℎ𝑎𝑟𝑒
M/B =
𝐵𝑜𝑜𝑘 𝑣𝑎𝑙𝑢𝑒 𝑝𝑒𝑟 𝑠ℎ𝑎𝑟𝑒

22) DU PONT SYSTEM

ROE = PM x TATO x EM
𝑁𝑒𝑡 𝐼𝑛𝑐𝑜𝑚𝑒 𝑆𝑎𝑙𝑒𝑠 𝑇𝑜𝑡𝑎𝑙 𝐴𝑠𝑠𝑒𝑡𝑠
ROE = x x
𝑆𝑎𝑙𝑒𝑠 𝑇𝑜𝑡𝑎𝑙 𝐴𝑠𝑠𝑒𝑡𝑠 𝐸𝑞𝑢𝑖𝑡𝑦
𝑁𝑒𝑡 𝐼𝑛𝑐𝑜𝑚𝑒 𝑆𝑎𝑙𝑒𝑠
ROA = x
𝑆𝑎𝑙𝑒𝑠 𝑇𝑜𝑡𝑎𝑙 𝐴𝑠𝑠𝑒𝑡𝑠