Performance ratio

Gross Profit Margin = Gross Profit ÷ Net Sales

Net Profit Margin = Net earnings ÷ Net sales
Operating Income Margin = (Net Sales – Costs of Goods Sold – Operating Expenses) ÷ Net
Sales
Operating Income Margin = Operating Income ÷ Net Sales
Operating income margin= earnings before interest and tax/sales
EBITDA Margin = EBITDA / Revenue.
Return on Assets = Net Income Before Noncontrolling Interest of Earnings and Nonrecurring
Items ÷ Average Total Assets
Return on Operating Assets = Operating Income ÷ Average Operating Assets
Return on Investment = Net Income before Noncontrolling Interest and Nonrecurring Items +
Interest Expense ÷ Average (Long-Term Liabilities + Equity)

Solvency ratio
Debt to equity ratio = total liabilities / total equity
Debt Ratio = Long Term Debt / Capital or Debt Ratio = Long Term Debt / Net Assets
Equity Ratio = total equity / Total Assets or, total liability/ total asset
Solvency ratio= (net income+ depreciation)/all liabilities

Liquidity ratio
Liquidity ratio Formula
Current ratio Current Assets/Current Liabilities
(Cash + Marketable Securities + accounts Receivables)/Current
Quick ratio
Liabilities
Cash ratio (Cash + Marketable Securities)/Current Liabilities
Cash conversion cycle DIO + DSO - DPO

Efficiency ratio
Asset turnover ratio= revenue or sales / total asset
Inventory turnover ratio= COGS / inventory
Fixed asset turnover ratio= revenue / total fixed asset
Receivable turnover ratio= credit sales / acc receivable
Acc payable turnover= total purchase / acc payable