Current Ratio Current Assets

Current Liabilities
Measure of Short-run Solvency
Average Collection
Period
Net Accounts Rec
Average Daily Sales
Average number of days required to convert AR to cash
Days Inventory
Held
Inventory
Average Daily Cost of Sales
Average number of days it takes to sell inventory to
customers
Days Payable
Outstanding
Accounts Payable
Average Daily Cost of Sales
Average number of days it takes to pay payables in cash
Fixed Asset
Turnover
Net Sales
Net PP&E
Measure of managements effectiveness in generating
sales from PP&E
Total Asset
Turnover
Net Sales
Total Assets
Measure of managements effectiveness in generating
sales from all assets
Debt Ratio Total Liabilities
Total Assets
Proportion of all assets that are financed with debt
Acid Test Ratio Current Assets Inventory
Current Liabilities
More rigorous test of short-run solvency because
inventory is the least liquid current asset
Times Interest
Earned
Operating Profit
Interest Expense

Cash Interest
Coverage
CFO+Interest+Taxes
Interest Paid
Measures how many times interest payments can be
covered by CFFO before interest and taxes
Cash Flow
Adequacy
CFFO
Capital Exp+Debt
Repayments+Dividends

Operating Profit
Margin
Operating Profit
Net Sales
Measure of overall operating efficiency
Net Profit Margin Net Earnings
Net Sales
Measures profitability after considerations of all revenue
and expenses
Cash Flow Margin Cash Flow From Op Act
Net Sales
Measures the ability of the firm to translate sales into
cash
Return on
Investment
Net Earnings
Total Assets
Amount of profit earned relative to the level of
investment in total assets
Cash Return on
Assets
CFFO
Total Assets
Measures the firms cash generating ability of assets
Earnings Per Share Net Income Dividends
Common Stock Outstanding
Profit earned per share of stock