acct 253 ratios

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Author:
wsrdpc
ID:
32363
Filename:
acct 253 ratios
Updated:
2010-09-01 22:40:49
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acct ratios
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acct 253 ratios
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  1. current ratio - liquity
    current assets/current liabilities
  2. quick or acid test ratio - liquidity
    cash, marketable securites & net receivables / current liabilities
  3. current cash debt coverage ratio - liquidity
    net cash provided by operating activities / average current liabilities
  4. receivables turnover - activity
    net sales / average trade receivables (net)
  5. inventory turnover - activity
    cost of goods sold / average inventory
  6. asset turnover - activity
    net sales / average total sales
  7. profit margin on sales - profitability
    net income / net sales
  8. rate of retrun on assets - profitability
    net income / average total assets
  9. rate of return on common stock - profitability
    net income minus preferred divides / average common stockholders' equity
  10. earnings per share - profitability
    net income minus preferred dividends / weighted shares outstanding
  11. payout ratio - profitability
    cash dividends / net income
  12. debt to total assets ratio - coverage
    debt / total assets
  13. times interest earned - coverage
    income before interest expense & taxes / interest expense
  14. cash debt coverage ratio - coverage
    net cash provided by operating activities / average total liabilities
  15. book value per shares - coverage
    common stockholders' equity / outstanding shares
  16. liquidity ratios
    measures of the company's short run ability to pay its maturing obligations
  17. activity ratios
    measures of how effectively the company is using the assets employed
  18. profitabilitiy ratios
    measures of the degree of success or failur of a given company or division for a given period of time
  19. coverage ratios
    measures of the degree of protection for long term creditors and investors

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