Ratio Formula

Current ratio current asset/ current liability

Liquidity ratio
Quick ratio Quick asset/ current liability
inventory turnover ratio net sales/ inventory
Efficiency ratio
average collection period receivable / avg sale per day
Gross profit-sales Gross profit/ net sales
Profitability ratios
net profit-sales ratio net profit / net sales
Debt -equity ratio Debt/equity
interest coverage ratio EBIT/ interest rate payable on loan
Leverage ratio
(EBIT+depreciation)/( Interest on loan /
Fixed changes ratio
(repayment of Loan /(1-taxrate))
 2015 2016 2017
0.85555556 0.5384615 0.53125
0.67777778 0.3076923 0.3203125
18.625 12.925926 21.25925926 ( other asset)
42.8691275 29.283668 18.44076655
0.17785235 0.2492837 0.202090592 gross profit = sale -COGS
0.02684564 0.0830946 0.052264808
1.09166667 1.1287879 1.06918239
1.8 5.1111111 2.5

11.2 61.1 38.88