1.

Liquidity ratios

i. Current Ratio= CA/CL

ii. Quick, or Acid Test Ratio=(CA-Inventories)/CL
iii. Cash Ratio (Cash/Current Liabilities)
iv. Working Capital Management= CA-CL

2. Asset Management Ratios

i. Inventory turnover ratio = Sales/ Inventory or COGS/ Inventory

ii. Days sales in inventory = Inventories *365/ COGS or 365 days/Inventory turnover
iii. Receivables turnover ratio = Sales/ Accounts Receivables
iv. Days sales in receivables = Receivable *365/ Total credit sales or
365 days/Receivables turnover
v. Fixed Assets Turnover Ratio = Sales/ Net Fixed Assets
vi. Total Assets Turnover Ratio = Sales/ Total Assets

3. Debt Management Ratios

i. Debt Ratio = Total Debt / Total Assets
ii. Debt Equity Ratio = Total Debt / Total Equity
iii. Equity Multiplier = Total Assets / Total Equity
iv. Long-term Debt Ratio = Long term Debt / (Long term Debt+ Total Equity)
v. Times-Interest-Earned Ratio = EBIT/Interest Expense
vi. Cash Coverage Ratio = (EBIT + Depreciation ) / Interest Expense

4. Profitability Ratios
i. Operating Margin = EBIT (Operating Income) / Sales
ii. Profit Margin = Net Income / Sales
iii. Return on Total Assets = Net Income / Total Assets
iv. Basic Earning Power (BEP) Ratio = EBIT / Total Assets
v. Return on Common Equity = Net Income / Common Equity

Or = Profit Margin * Asset Turnover * Equity Multiplier

5. Market Value Ratios

i. Price/Earnings Ratio = Price per share / Earning per share
ii. Market/Book Ratio = Market Price per share / Book Value per share
a. Book Value per share = Common Equity / Shares outstanding