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Analytical Measures

  1. Working Capital
    Current Assets - Current Liabilities
  2. Current Ratio
    Current Assets / Current Liabilities
  3. Quick Ratio
    Quick Assets / Current Liabilities
  4. Accounts Receivable Turnover
    Net Sales / Average Accounts Receivable
  5. Numbers of Days' Sales in Receivables
    Net Sales / Average Accounts Receivable
  6. Inventory Turnover
    Cost of Goods Sold / Average inventory
  7. Number of Days' Sales in Inventory
    Average Inventory / Average Daily Cost of Goods Sold
  8. Ratio of fixed assets to long-term liabilities
    Fixed Assets (net) / Long-term Liabilities
  9. Ratio of Liabilities to stockholders' equity
    Total Liabilities / Total Stockholders' Equity
  10. Number of Times Interest Charges are Earned
    (Income before income tax + Interest Expense) / Interest Expense
  11. Ratio of net sales to assets
    Net Sales / Average Total Assets (excluding long-term investments)
  12. Rate earned on total assets
    (Net Income + Interest Expense) / Average Total Assets
  13. Rate earned on stockholders' equity
    Net Income / Average Total Stockholders' Equity
  14. Rate Earned on Common Stockholders' Equity
    Net Income / Average Total Stockholders' Equity
  15. Earnings per Share on Common Stock
    (Net Income - Preferred Dividends) / Shares of Common Stock Outstanding
  16. Price-Earnings Ratio
    Market Price per Share of Common Stock / Earnings per Share on Common Stock
  17. Dividends per Share
    Dividends / Shares of Common Stock Outstanding
  18. Dividend Yield
    Dividends per Share of Common Stock / Market Price per Share of Common Stock
Author
Anonymous
ID
40865
Card Set
Analytical Measures
Description
AP3
Updated

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