| A | B |
|---|
| Turnover= | Sales / Average Assets |
| Accounts Receivable Turnover= | Sales / Average Accounts Receivable |
| Inventory Turnover = | Cost of Goods Sold / Average Inventories |
| Plant & Equipment Turnover = | Sales / Average Plant and Equipment |
| Average Day's Sales = | Annual Sales / 365 |
| # Day's Sales in Accounts Receivable = | Accounts Receivable / Average Day's Sales |
| Average Day's cost of goods sold= | Annual Cost of Goods sold / 365 |
| Days' Sales in Inventory = | Inventory / Average day's cost of goods sold |
| Price/Earnings (P/E)Ratio= | Market price of common stock / Diluted Earnings per Share of Common Stock |
| Dividend Yield= | Annual Dividend per share / Market price per share of stock |
| Divident Payout Ratio = | Annual dividend per share / Earnings per share (EPS) |
| Preferred dividend coverage ratio = | Net Income / Preferred dividend requirement |
| Debt Ratio = | Total Liabilities / Total Liabilities and Owners' Equity |
| Debt/Equity Ratio = | Total Liabilities / Total Owners' Equity |
| Times Interest Earned = | Earnings before interest and taxes / Interest Expense |
| Book value per share of common stock = | Common stockholders' equity / number of shares of common stock outstanding |
| ROI = | Margin X Turnover |
| Margin = | Net Income / Sales |
| Turnover = | Sales / Average Total Assets |
| Return on Equity (ROE)= | Net income / Average total owners' equity |
| Working Capital = | Current Assets - Current Liabiltiies |
| Current Ratio = | Current Assets / Current Liabilities |
| Acid-test ratio = | Cash (include temp.cash investments)+Accts receivables/Current liabilities |
| Total Asset Turnover = | Sales / Average Total assets |
| Inventory Turnover = | Cost of goods sold / Average inventories |
| # of days' sales in inventory= | Inventory / Average Day's cost of good sold |
| Average day's cost of goods sold= | Annual cost of goods sold / 365 |
| Times Interest earned= | Earnings before interest and taxes / Interest Expense |
