Liquidity ratio:

current assets
1. Current ratio= current liabilities = ❑
❑

current assets−inventort ❑
2. Quick ratio= =
current liabilities ❑

cash snd cash equivalents ❑

3. Cash ratio= =
current liabilities ❑

operating cash flow

4. Cash flow ratio= period∧current liabilities = ❑
❑

net working capital ❑

5. Working capital= =
total assets ❑

6. Net working capital= current assets−current liabilities =… …−… …

Efficiency (Activity) ratios:

COGS
1. Inventory turnover= AV . inventory = ❑
❑
days ∈the year inventory ×365
2. Inventory days ratio= inventory turnover ratio = cost of sales = ❑
❑
Net Sales
3. Fixed assets turnover= assets ¿= ❑
AV .¿ ❑
Net Sales
4. Total assets turnover= AV . total assets = ❑
❑
tax expenses ❑
5. The tax ratio= =
EBT ❑

Ratio: ‫نسب المديونية او الرافعة المالية‬

total liabilities
1. Total liabilities to total assets= total assets ×100= ❑
❑
equity
2. Equity to Total assets= total assets ×100= ❑
❑
long(non current ) liabilities
3. liabilities to equity = ×100= ❑
equity ❑
total assets
4. Total assets to equity= regular stock = ❑❑
net income before tax∧interest ❑
5. Interest coverage rate= =
interest ❑
Profitability ratios:
gross profit
1. Gross profit margin= net sales × 100= ❑
❑
gross profit −SG∧A
2. Operating profit margin= ×100= ❑
net sales ❑
net profit
3. Net profit margin= net sales × 100= ❑❑
4. ROA
5. ROE
6.