Profitability Ratios
ROS
ROA
ROE
DuPont ROE
ROS
xAsset Turnover = ROA
xFinancial Leverage
Gross Profit Margin
Earnings Per Share
Quality of Income
Asset turnover
Accounts receiveable turnover
Accounts receivable days
Inventory turnover
Inventory days
Current Ratio
Cash flow Liquidity
Debt ratio
Financial leverage
Times interest earned (Interest
coverage ratio)
Free cash flow
Cash flow adequacy
Price earnings ratio
Dividends rate per share
Net income / Sales revenue
Net income / Total Assets
Net income / Stockholder's equity
Net income / sales revenue
Sales revenue / Total assets
Total assets / Stockholder's equity
Gross profit / Sales revenue
(Net income - Preferred dividends) / Avg number of
common shares outstanding
Net cash from operating activities / Net income
Efficiency Ratios
Sales revenue / Total assets
Sales revenue / Accounts receivable
365 / accounts receivable turnover
Cost of goods sold / inventory
365 / inventory turnover
Liquidity Ratios
Current assets / Current liabilities
(Cash+Marketable securities + NCOA) / Current liabilities
Solvency Ratios
Total liabilities / Total assets
Total assets / Stockholder's equity
Operating income / interest expense
Net cash from operating activities - (Captial expenditures +
dividends paid)
Net cash from operating activities / (Capital expenditures +
dividends paid)
Investment Ratios
Market value per share / earnings per share
Annual common stock dividends paid / Average number of
common shares outstanding