Net income

ROS=
Net Sales

30,000
ROS=
100,000

ROS= 0.3 or 30%

ROA=¿ Return on sales x Asset turnover

Net Income
ROA=
Average Total Assets

Total Assets Jan .1+Total asset Jan .2

Average Total Assets=
2

100 , 000+200,000
Average Total Assets=
2

Average Total Assets=150,000

30,000
ROA=
150,000

ROA= 0.2 or 20%

Net Income
ROE=
Shareholde r ' s Equity
 10,000
ROE=
20,000

ROE= 0.5 or 50%

Gross Profit
Gross Profit Margin=
Net Sales

40,000
Gross Profit Margin=
100,000

Gross Profit Margin=0.4∨40 %

Net Sales
Asset Turnover=
Average Total Asset

100,000
Asset Turnover =
150,000

Asset Turnover =0.66

Cost of sales+Operating expenses

Operating Ratio=
Net Sales

Net Income
Return on Current Asset =
Average of Current Assets

Cost of sales+Operating expenses

Return per Current Asset Turnover =
Average of Current Assets
 Return on Current Asset s
Rate of Return per Current Asset Turnover =
Current Asset Turnover

Net Income
Rate ofReturn on Working Capital=
Average of Working Capital

Cost of sales+Operating expenses

WorkingCapital Turnover=
Average of WorkingCapital

Rate ofReturn on WorkingCapital

Rate ofReturn on Working CapitalTurnover =
Working Capital Turnover

Net Sales
Invested Capital Turnover=
Average Owne r ' s Equity

Net Income
Return on owne r ' s equity=
Average Owne r ' s Equity

Net Income
Return on owne r ' s equity=
Average Owne r ' s Equity

0.80
Rate of Return per Current Asset Turnover =
1.33

Rate of Return per Current Asset Turnover =0.60∨60 %

Net Income−Preferred stock Dividends Requirement

Earnings per Share=
Ave . No. of Common Shares Outstanding
 150,000−10,000
Earnings per Share=
112,000

Earnings per Share=1.25

Market Price per Share

Price Earnings Ratio=
Earnings per Share

100,000
Price Earnings Ratio=
10,000

Price Earnings Ratio=10

Earnings per Share

Capitalization Rate=
Market Price per Share

Dividends per Share

Yield on Common Stock=
Market Value per Share of Common Stock

Dividends per Share

Payout Ratio=
Earnings per Share

Retained Earn ings

Retained Earnings ¿Capital Stock=
Capital Stock

Market Price per Share

Market Price¿ Book Value per Share=
Book Value per Share
 Dividend paid ∨Declared
Dividend per Share=
Common Shares Outstanding

Total amt . of share x no . of months used

Average No .of common Shares Outstanding=
12