| A | B |
|---|
| Current (working capital) Ratio | Current assets over Current liabilities |
| Liquid (quick) Ratio | Current assets - inventory-prepaid expenses over current liabilities - overdraft |
| Debt to equity Ratio | liabilities over owner's equity |
| Debt to total asset Ratio | liabilies over total assets |
| Ownership Ratio | owner's equity over total assets |
| Times interest earned Ratio | profits before interest and taxes over interest charges |
| Gross profit ratio | Gross profit over sales |
| Net profit Ratio | Net profit over sales |
| Return on Assets Ratio | Net Profit over total assets |
| Return on equity ratio | Net profit over owner's equity |
| Rate of Stockturn | COGS over stock |
| Total operating expenses Ratio | operating expenses x 100 over net sales |
| COGS | stock + purchases - closing stock |
| Gross Profit | Sales revenue - COGS |
| Net Profit | Gross Profit + non trading revenue - expenses |
| Owner's Equity | Owner's Equity = Assets - Liabilities |
| Working Capital | Working Capital = Current assets - Current liabilities |
