| A | B |
|---|
| Current Ratio | Current Assets / Current Liabilities |
| Quick Ratio | (Current Assets – Inventory) / Current Liabilities |
| Cash Ratio | Cash / Current Liabilities |
| Net Working Capital | Net Working Capital / Total Assets |
| Debt to Equity Ratio Formula | Total Liabilities ⁄ Total Equity |
| Total Debt Ratio | (Total Assets – Total Equity) / Total Assets |
| Debt to Equity Ratio | Total Debt / Total Equity |
| Long Term Debt Ratio | Long Term Debt / (Long Term Debt + Total Equity) |
| Times Interest Earned | Earnings before Interest & Taxes / Interest |
| Cash Coverage Ratio | (Earnings before Interest & Taxes + Depreciation) / Interest |
| Inventory Turnover | Cost of Goods Sold / Inventory |
| Days’ Sales in Inventory | 365 days / Inventory Turnover |
| Receivables Turnover | Sales / Accounts Receivable |
| Days’ Sales in Receivables | 365 days / Receivables Turnover |
| Net Working Capital (NWC) Turnover | Sales / Net Working Capital |
| Fixed Asset Turnover | Sales / Net Fixed Assets |
| Total Asset Turnover | Sales / Total Assets |
| Profit Margin | Net Income / Sales |
| Return on Assets (ROA) | Net Income / Total Assets |
| Return on Equity (ROE) | Net Income / Total Equity |
| Price to Earnings Ratio | Price per Share / Earnings per Share |
| Market-to-Book Ratio | Market Value per Share / Book Value per Share |
| Cash Flow Solvency Ratio Formula | Actual Cash Flow from Operations ⁄ Total Liabilities |
| Cash Flow Margin Ratio Formula | Actual Cash Flow from Operations ⁄ Revenues from Sales |
| Cash flow ROA Ratio Formula | Actual Cash Flow from Operations ⁄ Average Total Assets |
| Percentage of Debt to Asset Formula | Long Term Liabilities ⁄ Total Assets x 100% |
| Internal Measure | Current Assets / Average Daily Operating Costs |
