| A | B |
|---|
| current ratio | current assets/current liabilities |
| acid-test ratio | (current assets-inventories)/current liabilities |
| average collection period | accounts receivable/daily credit sales |
| inventory turnover | cost of goods sold/inventory |
| oiroi | operating income/total assets |
| operating profit margin | operating income/sales |
| total asset turnover | sales/total assets |
| accounts receivable turnover | credit sales/account receivable |
| inventory turnover | COGS/inventory |
| fixed assets turnover | sales/net fixed assets |
| debt ratio | total debt/total assets |
| times interest earned | operating income/interest |
| ROCE | net income/common equity |
| ROA | net income/total assets |
| ROCE (expanded) | (net profit margin)(total asset turnover)(common equity/total assets) |
| ROA(expanded) | (net profit margin)(sales/total assets) |
| Fisher equation | (1+nominal)=(1+real)(1+inflation) |
| holding period return | (Pend+Distribution-Pbeg)/Pbeg |
| Cash conversion cycle | days to sell inventory+avg. collection period-days to accts. payable |
| Perpetuity value | pmt/rate |
| Growing perpetuity | fv1/(rate-g) |
| Annuity | PMT{(1/r)-(1/r)*[(1/r)^n]} |
| Annual percentage yield | [1+(rate/m)]^m-1 |
