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CFA - FSA Ratios

  1. Current Ratio
    Current Assets / Current Liabilities
  2. Quick Ratio
    (Cash + Marketable Securities + Receivables) / Current Liabilities
  3. Cash Ratio
    (Cash + Short-Term Marketable Securities)/Current Liabilities
  4. Receivables Turnover
    Net annual sales / Average receivables
  5. Average Receivables Collection Period
    365 / Receivables Turnover
  6. Inventory Turnover
    Cost of Goods Sold / Average Inventory
  7. Average Inventory Processing Period
    356 / Inventory Turnover
  8. Payables Turnover
    Cost of Goods Sold / Average Payables
  9. Average Payables Payment Period
    365 / Payables Turnover
  10. Total Asset Turnover
    Net Sales / Average total net assets
  11. Fixed Asset Turnover
    net sales / average net fixed assets
  12. equity turnover
    net sales / average equity
  13. Gross Profit Margin
    gross profit / net sales
  14. Operating Profit Margin
    Operating profit / net sales

    or

    EBIT / net sales
  15. Net Profit Margin
    Net Income / Net Sales
  16. Return on Assets
    Net Income / Average Total Assets
  17. Return on total invested capital
    (Net income + interest expense) / (Interest bearing debt + shareholder's equity)
  18. Return on Total Equity
    net income / average total equity
  19. interest burden rate
    Interest expense / total assets
  20. Tax Retention Rate
    1 - (dividends declared / operating income after taxes)
  21. Financial Leverage Ratio
    Total Assets / Total Equity
  22. LT Debt to Equity Ratio
    Total LT Debt / Total Equity
  23. Debt to Equity Ratio
    Total Debt / Total Equity
  24. Debt to Capital ratio
    (ST Debt + LT Debt) / (ST Debt + LT Debt + Total Equity)
  25. Interest Coverage
    EBIT / Interest Expense
  26. Payout Ratio
    Dividends Paid / Net Income
  27. Retention Ratio (b)
    1 - Payout Ratio
  28. EPS
    (Net Income - Preferred dividends) / Total # of common shares outstanding
  29. Book Value per Share
    Common Stockholder's equity / Total # of common shares outstanding
Author
SpeedRacer
ID
12427
Card Set
CFA - FSA Ratios
Description
CFA Level 2
Updated

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