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This document outlines common financial ratios used to analyze the financial performance and health of a business. The ratios are organized into five categories: I) short-term solvency ratios that measure liquidity, II) long-term solvency ratios that measure financial leverage, III) asset management ratios that measure efficiency, IV) profitability ratios that measure returns, and V) market value ratios that compare market and book values. Examples of key ratios provided include the current ratio, debt-to-equity ratio, inventory turnover, return on equity, and price-earnings ratio.
This document outlines common financial ratios used to analyze the financial performance and health of a business. The ratios are organized into five categories: I) short-term solvency ratios that measure liquidity, II) long-term solvency ratios that measure financial leverage, III) asset management ratios that measure efficiency, IV) profitability ratios that measure returns, and V) market value ratios that compare market and book values. Examples of key ratios provided include the current ratio, debt-to-equity ratio, inventory turnover, return on equity, and price-earnings ratio.
This document outlines common financial ratios used to analyze the financial performance and health of a business. The ratios are organized into five categories: I) short-term solvency ratios that measure liquidity, II) long-term solvency ratios that measure financial leverage, III) asset management ratios that measure efficiency, IV) profitability ratios that measure returns, and V) market value ratios that compare market and book values. Examples of key ratios provided include the current ratio, debt-to-equity ratio, inventory turnover, return on equity, and price-earnings ratio.
I. Short-term solvency, or liquidity, ratios II. Long-term solvency, or financial leverage, ratios Current ratio = Current assets/Current liabilities Total debt ratio = Total assets - Total equity/Total assets Quick ratio = Current assets - Inventory/Current liabilities Debtequity ratio = Total debt/Total equity Cash ratio = Cash/Current liabilities Equity multiplier = Total assets/Total equity Net working capital to total assets = Net working capital/Total assets Long-term debt ratio = Long-term debt/Long-term debt 1 Total equity Interval measure = Current assets/Average daily operating costs Times interest earned ratio = EBIT/Interest Interval measure = Current assets/Average daily operating costs Times interest earned ratio = EBIT/Interest Cash coverage ratio = EBIT + Depreciation/Interest III. Asset management, or turnover, ratios IV. Profitability ratios Inventory turnover = Cost of goods sold/Inventory Profit margin = Net income/Sales Days sales in inventory = 365 days/Inventory turnover Return on assets (ROA) = Net income/Total assets Days sales in inventory = 365 days/Inventory turnover Return on assets (ROA) = Net income/Total assets Receivables turnover = Sales/Accounts receivable Return on equity (ROE) = Net income/Total equity Days sales in receivables = 365 days/Receivables turnover ROE = Net income/Sales Sales/Assets Assets/Equity NWC turnover = Sales/NWC V. Market value ratios Fixed asset turnover = Sales/Net fixed assets Priceearnings ratio = Price per share/Earnings per share Total asset turnover = Sales/Total assets PEG ratio = Priceearnings ratio/Earnings growth rate (%) Pricesales ratio = Price per share/Sales per share Market-to-book-ratio = Market value per share/Book value per share Tobins Q ratio = Market value of assets/Replacement cost of assets Enterprise valueEBITDA ratio =Enterprise value/EBITDA