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acct 253 ratios
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current ratio - liquity
current assets/current liabilities
quick or acid test ratio - liquidity
cash, marketable securites & net receivables / current liabilities
current cash debt coverage ratio - liquidity
net cash provided by operating activities / average current liabilities
receivables turnover - activity
net sales / average trade receivables (net)
inventory turnover - activity
cost of goods sold / average inventory
asset turnover - activity
net sales / average total sales
profit margin on sales - profitability
net income / net sales
rate of retrun on assets - profitability
net income / average total assets
rate of return on common stock - profitability
net income minus preferred divides / average common stockholders' equity
earnings per share - profitability
net income minus preferred dividends / weighted shares outstanding
payout ratio - profitability
cash dividends / net income
debt to total assets ratio - coverage
debt / total assets
times interest earned - coverage
income before interest expense & taxes / interest expense
cash debt coverage ratio - coverage
net cash provided by operating activities / average total liabilities
book value per shares - coverage
common stockholders' equity / outstanding shares
liquidity ratios
measures of the company's short run ability to pay its maturing obligations
activity ratios
measures of how effectively the company is using the assets employed
profitabilitiy ratios
measures of the degree of success or failur of a given company or division for a given period of time
coverage ratios
measures of the degree of protection for long term creditors and investors
Author
wsrdpc
ID
32363
Card Set
acct 253 ratios
Description
acct 253 ratios
Updated
2010-09-02T02:40:49Z
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