FINANCIAL STATEMENT ANALYSIS

Research for the formula and significance of the following commonly used financial ratios:
1. Ratios used to evaluate short-term financial position (short-term solvency and liquidity)
1.1. Current ratio
1.2. Acid-test ratio
1.3. Working capital ratio
1.4. Cash flow liquidity ratio
1.5. Defensive interval ratio

2. Ratios used to evaluate asset liquidity and management efficiency

2.1. Trade receivable turnover
2.2. Average collection period
2.3. Inventory turnover
2.3.1. Merchandise turnover
2.3.2. Finished goods turnover
2.3.3. Goods-in-process turnover
2.3.4. Raw materials turnover
2.3.5. Days supply in inventory
2.4. Working capital turnover
2.5. Current assets turnover
2.6. Payable turnover
2.7. Operating cycle
2.8. Days cash
2.9. Free cash flow
2.10. Assets turnover
2.11. Plant assets turnover
2.12. Capital intensity ratio

3. Ratios used to evaluate long-term financial position or stability / leverage

3.1. Debt ratio
3.2. Equity ratio
3.3. Debt to equity ratio
3.4. Fixed assets to long-term liability
3.5. Fixed assets to total equity
3.6. Fixed assets to total assets
3.7. Book value per ordinary share
3.8. Times interest earned
3.9. Times preference dividend requirement earned
3.10. Times fixed charges earned

4. Ratios used to measure profitability and returns to investors

4.1. Gross profit margin
4.2. Operating profit margin
4.3. Net profit margin / return on sales
4.4. Cash flow margin
4.5. Return on assets
4.6. Return on equity
4.7. Earnings per share
4.8. Price-earnings ratio
4.9. Dividend payout
4.10. Dividend yield
4.11. Dividend per share
 FINANCIAL STATEMENT ANALYSIS

4.12. Return on current assets

4.13. Return per turnover of current assets