Profitability Ratios 2021 2022 2021

Gross Margin %
EBITDA Margin %
EBIT Margin %
Net Income Margin %

Earnings per Share (EPS)

Return Ratios
Return on Assets
Return on Assets = (Net Income / Total Assets) * 100

Return on Equity
Return on Equity = (Net Income / Total Equity) * 100

Du Pont Analysis
Net Margin
(Net Income/Sales)*100
Asset Turnover =
(Revenue / Total Assets)
Equity Multiplier =
(Total Assets / Total Equity)

Return on Capital Employed

Return on Capital Employed = (EBIT / Capital Employed) *
100
Capital Employed = Total Assets - Current Liabilities

Activity or Turnover Ratios

Asset Turnover Ratio
Asset Turnover Ratio = Sales / Total Assets

Inventory Turnover Ratio

Inventory Turnover Ratio = Cost of Sales / Inventory
Receivabels Turnover Ratio
Receivabels Turnover Ratio = Sales / Receivables
Payables Turnover Ratio
Payables Turnover Ratio = Cost of Sales / Payables

Solvency / Leverage Ratios

Debt to Equity Ratio
Debt to Equity Ratio = Net Debt / Total Equity
Net Debt to EBITDA Ratio
Net Debt to EBITDA Ratio = Net Debt / EBITDA
Interest Coverage Ratio
Interest Coverage Ratio = EBIT / Interest Expenses
Interest Coverage Ratio
Interest Coverage Ratio = Net Operating Cash Flows /
Interest Expenses

Net Debt (Total Debt - Cash & Cash Equivalent)

Liquidity Ratios
Current Ratio
Current Ratio = Current Assets / Current Liabilities
Quick Ratio
Quick Ratio = Quick Assets / Current Liabilities
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