Liquidity/Activity
The Current Ratio
CA ÷ CL
WC Turnover
Sales ÷ Avg. WC
Debt-to-Equity
TL ÷ Equity
Operating Margin
Op. Income ÷ Sales
P/E Ratio
Price ÷ EPS
Quick Ratio
(Cash + MS + A/R) ÷ CL
DSO
365 ÷ A/R Turnover
Debt Ratio
TL ÷ TA
Net Margin
NI ÷ Sales
Book Value per Share
Common Equity ÷ Shares Out
Cash Ratio
(Cash + MS) ÷ CL
DIO
365 ÷ Inv. Turnover
Equity Multiplier
TA ÷ Equity
ROA
NI ÷ Avg. Assets
Dividend Yield
Div per Share ÷ Price
Inventory Turnover
COGS ÷ Avg. Inventory
DPO
365 ÷ AP Turnover
Times Interest Earned
EBIT ÷ Interest Exp
Gross Margin
GP ÷ Sales
Dividend Payout
Div ÷ NI
A/R Turnover
Net Credit Sales ÷ Avg. A/R
Cash Conversion Cycle
DSO + DIO – DPO
Fixed Charge Coverage
(EBIT+Lease) ÷ (Int+Lease)
EPS
(NI – Pref Div) ÷ Wtd Avg Shares
Retention Ratio
1 – Payout