Balance Sheet and Income Statement Analysis
Current Ratio = Total Current Assets / Total Current Liabilities =
Quick Ratio = (Total Current Assets - Inventory) / Total Current Liabilities =
Receivable Turnover = Sales / Accounts Receivable =
Days' Receivables = Days / Receivable Turnover =
Inventory Turnover = Cost of Goods Sold / Inventory =
Days' Inventory = Days / Inventory Turnover =
Fixed Assets Turnover = Sales / Net Fixed Assets =
Total Assets Turnover = Sales / Total Assets =
Times Interest Earned = Earnings Before Interest and Taxes / Interest Expense =
Debt Ratio = (Total Assets - Total Owner's Equity) / Total Assets =
Debt to Equity Ratio = (Total Assets - Total Owner's Equity) / Total Owner's Equity =
Equity Multiplier = Total Assets / Total Owner's Equity =
Profit Margin = Net Income / Sales =
Return on Assets (ROA) = Net Income / Total Assets =
Return on Equity (ROE) = Net Income / Total Owner's Equity =
Payout and Retention Ratios = Dividend / Net Income =
Earning per Share = Net Income / Shares Outstanding =
Price/Earning Ratio = Price per Share / Earning per Share =
Book Value per Share = Total Owner's Equity / Shares Outstanding =
Market-to-Book Ratio = Price per Share / Book Value per Share =