SUMMARY OF FINANCIAL RATIOS

LIQUIDITY
RATIO FORMULA Summary
Net Working Capital Current Assets -Current Liabilities CA - CL
Current Assets CA
Current
Current Liabilities CL
Cash + Marketable Securities + Receivables Cash + MS + A/R
Quick Asset (Acid-test)
Current Liabilities CL

ACTIVITY (ASSET MANAGEMENT)

RATIO FORMULA Summary
Net Credit Sales NCS
Accounts Receivable Turnover
Average Accounts Receivable A A/R
360 360 360 A/R
Average Collection Period
Accounts Receivable Turnover A/R T NCS
Cost of Goods Sold CoGS / NS
Inventory Turnover
Average Inventory AI
360 360 360 AI
Average Age of Inventory
Inventory Turnover IT NS

Operating Cycle Average Collection Period + Average Age of Inventory ACP + AAI

Net Sales NS
Fixed-Asset Turnover
Average Net Fixed Assets ANFS
Net Sales NS
Total Asset Turnover
Average Total Assets ATA

LEVERAGE (DEBT MANAGEMENT)

RATIO FORMULA Summary
Total Debt TD
Debt
Total Assets TA
Total Liabilities TL
Debt-to-Equity
Stockholder's Equity E
Earnings before Interest & Taxes EBIT
Times Interest Earned
Interest Expense IE

PROFITABILITY
RATIO FORMULA Summary
Gross Profit GP
Gross Profit Magin
Net Sales NS
Net Income NI
Profit Margin
Net Sales NS
Net Income NI
Return on Total Assets
Average Total Assests ATA
Net Income NI
Return on Common Stock Equity
Return on Common Stock Equity
Average Common Stockholder's Equity ACSE

SUMMARY OF FINANCIAL RATIOS

MARKET VALUE
RATIO FORMULA Summary
Net Income - Preferred Stock Dividend Requirement NI + PS
Earnings Per Share
Common Stock Outstanding CSO
Market Price per Share MPS
Price/Earnings
Earnings per Share ES
Stockholder's Equity - Preferred Stock SE - PS
Book Value per Share
Book Value per Share BVS
Market Price per Share MPS
Market - to - Book Value
Book Value per Share BVS
Dividends per Share DS
Dividend Yield
Market Price per Share MPS
Dividends per Share DS
Dividend Payout
Earnings per Share ES