Liquidity Analysis Ratios Current Ratio Current Ratio =

Current Assets -----------------------Current Liabilities

Quick Ratio Quick Ratio =

Quick Assets ---------------------Current Liabilities

Quick Assets = Current Assets - Inventories Net Working Capital Ratio Net Working Capital Ratio =

Net Working Capital -------------------------Total Assets

Net Working Capital = Current Assets - Current Liabilities

Profitability Analysis Ratios Return on Assets (ROA) Return on Assets (ROA) =

Net Inco e ---------------------------------Average Total Assets

Average Total Assets = (!eginning Total Assets " #n$ing Total Assets) % & Return on #'uit( (RO#) Return on #'uit( (RO#) =

Net Inco e -------------------------------------------Average )tock*ol$ers+ #'uit(

Average )tock*ol$ers+ #'uit( = (!eginning )tock*ol$ers+ #'uit( " #n$ing )tock*ol$ers+ #'uit() % & Return on Co Return on Co on #'uit( (ROC#) on #'uit( (ROC#) =

Net Inco e -------------------------------------------Average Co on )tock*ol$ers+ #'uit( on )tock*ol$ers+ #'uit() % &

Average Co on )tock*ol$ers+ #'uit( = (!eginning Co on )tock*ol$ers+ #'uit( " #n$ing Co ,ro-it .argin ,ro-it .argin =

Net Inco e ----------------)ales

#arnings ,er )*are (#,)) #arnings ,er )*are (#,)) =

Net Inco e --------------------------------------------Nu ber o- Co on )*ares Outstan$ing

Activity Analysis Ratios Assets Turnover Ratio Assets Turnover Ratio =

)ales ---------------------------Average Total Assets

Average Total Assets = (!eginning Total Assets " #n$ing Total Assets) % & Accounts Receivable Turnover Ratio Accounts Receivable Turnover Ratio =

)ales ----------------------------------Average Accounts Receivable

Average Accounts Receivable = (!eginning Accounts Receivable " #n$ing Accounts Receivable) % & Inventor( Turnover Ratio Inventor( Turnover Ratio =

Cost o- /oo$s )ol$ --------------------------Average Inventories

Average Inventories = (!eginning Inventories " #n$ing Inventories) % &

Capital Structure Analysis Ratios 0ebt to #'uit( Ratio 0ebt to #'uit( Ratio =

Total Liabilities ---------------------------------Total )tock*ol$ers+ #'uit(

Interest Coverage Ratio Interest Coverage Ratio =

Inco e !e-ore Interest an$ Inco e Ta1 #1penses ------------------------------------------------------Interest #1pense

Inco e !e-ore Interest an$ Inco e Ta1 #1penses = Inco e !e-ore Inco e Ta1es " Interest #1pense

Capital Market Analysis Ratios ,rice #arnings (,#) Ratio ,rice #arnings (,#) Ratio =

.arket ,rice o- Co on )tock ,er )*are -----------------------------------------------------#arnings ,er )*are

.arket to !ook Ratio .arket to !ook Ratio = !ook 2alue o- #'uit( ,er Co = !ook 2alue o- #'uit( -or Co 0ivi$en$ 3iel$ 0ivi$en$ 3iel$ = !ook 2alue o- #'uit( ,er Co = !ook 2alue o- #'uit( -or Co 0ivi$en$ ,a(out Ratio 0ivi$en$ ,a(out Ratio =

.arket ,rice o- Co on )tock ,er )*are ------------------------------------------------------!ook 2alue o- #'uit( ,er Co on )*are on )*are on )tock % Nu ber o- Co on )*ares

Annual 0ivi$en$s ,er Co on )*are -----------------------------------------------.arket ,rice o- Co on )tock ,er )*are on )*are on )tock % Nu ber o- Co on )*ares

Cas* 0ivi$en$s -------------------Net Inco e

ROA = Profit Margin X Assets

urnover Ratio

ROA = ,ro-it .argin 4 Assets Turnover Ratio Net Inco e ROA = ------------------------ = Average Total Assets ,ro-it .argin = Net Inco e % )ales Assets Turnover Ratio = )ales % Averages Total Assets

Net Inco e -------------- 4 )ales

)ales -----------------------Average Total Assets