FINANCIAL RATIOS

A.

Liquidity Ratios
CR = CA/CL

B.

C.

D.

E.

QR = (CA Inv)/CL
Invn)/CL

Turnover Ratios
ICP = Invn/COGS per day

Avg Invn, Sales per day, ITR = COGS/Invn

COGS/Invn

RCP = Recbl/Sales per day

DSO,
ACP, Avg
RTR = Sales/Recv
Avg Recbl,
RTRRecbl,
= Sales/Recv

PDP = Paybl/Purchases per day

Avg Paybl, COGS per day

FATR = Sales/NFA

Avg FA

TATR = Sales/TA

Avg TA

Debt Ratios
DER = TD/SE

LTD, Avg TD, TL, TE, DR = TD/TA

TIE = EBIT/I

ICR

Profitability Ratios
NPM = NPES/Sales

OP/Sales
NP, GPM= GP/Sales, OPM = OP/Sales

BEP = EBIT/TA

Avg TA

ROA = NPES/TA

NP, Avg TA

ROE = NPES/SE

RONW

EVA = NOPAT (NOC * WACC)

NPES (EC * Cost

COE)of EQ)

Market Value Ratios

P/E = MP/EPS

Trailing EPS, Forward EPS

P/B = MP/BV

M/B

DY = Div/MP or D1/P0
-------------------------------------------------------------Sales = Total Revenue

/ P00
D0/P
-----------------------------------------------------------------------------------------------------Revenue from Operations