| Liquidity Analysis Ratios |
 Current Ratio |
| Current Assets | ||
| Current Ratio = | ------------------------ | |
| Current Liabilities | ||
| Quick Ratio |
| Quick Assets | ||
Quick Ratio =
| ---------------------- | |
| Current Liabilities | ||
| Quick Assets = Current Assets - Inventories |
| Net Working Capital Ratio |
| Net Working Capital | ||
Net Working Capital Ratio =
| -------------------------- | |
| Total Assets | ||
| Net Working Capital = Current Assets - Current Liabilities |
| Profitability Analysis Ratios |
| Return on Assets (ROA) |
| Net Income | ||
Return on Assets (ROA) =
| ---------------------------------- | |
| Average Total Assets | ||
| Average Total Assets = (Beginning Total Assets + Ending Total Assets) / 2 |
| Return on Equity (ROE) |
| Net Income | ||
Return on Equity (ROE) =
| -------------------------------------------- | |
| Average Stockholders' Equity | ||
| Average Stockholders' Equity = (Beginning Stockholders' Equity + Ending Stockholders' Equity) / 2 |
| Return on Common Equity (ROCE) |
| Net Income | ||
Return on Common Equity =
| -------------------------------------------- | |
| Average Common Stockholders' Equity | ||
| Average Common Stockholders' Equity = (Beginning Common Stockholders' Equity + Ending Common Stockholders' Equity) / 2 |
| Profit Margin |
| Net Income | ||
Profit Margin =
| ----------------- | |
| Sales | ||
| Earnings Per Share (EPS) |
| Net Income | ||
Earnings Per Share =
| --------------------------------------------- | |
| Number of Common Shares Outstanding | ||
| Activity Analysis Ratios |
| Assets Turnover Ratio |
| Sales | ||
Assets Turnover Ratio =
| ---------------------------- | |
| Average Total Assets | ||
| Average Total Assets = (Beginning Total Assets + Ending Total Assets) / 2 |
| Accounts Receivable Turnover Ratio |
| Sales | ||
Accounts Receivable Turnover Ratio =
| ----------------------------------- | |
| Average Accounts Receivable | ||
| Average Accounts Receivable = (Beginning Accounts Receivable + Ending Accounts Receivable) / 2 |
| Inventory Turnover Ratio |
| Cost of Goods Sold | ||
Inventory Turnover Ratio =
| --------------------------- | |
| Average Inventories | ||
| Average Inventories = (Beginning Inventories + Ending Inventories) / 2 |
| Capital Structure Analysis Ratios |
| Debt to Equity Ratio |
| Total Liabilities | ||
Debt to Equity Ratio =
| ---------------------------------- | |
| Total Stockholders' Equity | ||
| Interest Coverage Ratio |
| Income Before Interest and Income Tax Expenses | ||
Interest Coverage Ratio =
| ------------------------------------------------------- | |
| Interest Expense | ||
| Income Before Interest and Income Tax Expenses = Income Before Income Taxes + Interest Expense |
| Capital Market Analysis Ratios |
| Price Earnings (PE) Ratio |
| Market Price of Common Stock Per Share | ||
Price Earnings Ratio =
| ------------------------------------------------------ | |
| Earnings Per Share | ||
| Market to Book Ratio |
| Market Price of Common Stock Per Share | ||
Market to Book Ratio =
| ------------------------------------------------------- | |
| Book Value of Equity Per Common Share | ||
| Book Value of Equity Per Common Share = Book Value of Equity for Common Stock / Number of Common Shares |
| Dividend Yield |
| Annual Dividends Per Common Share | ||
Dividend Yield =
| ------------------------------------------------ | |
| Market Price of Common Stock Per Share | ||
| Book Value of Equity Per Common Share = Book Value of Equity for Common Stock / Number of Common Shares |
| Dividend Payout Ratio |
| Cash Dividends | ||
Dividend Payout Ratio =
| -------------------- | |
| Net Income | ||
| ROA = Profit Margin X Assets Turnover Ratio |
| ROA = Profit Margin X Assets Turnover Ratio |
Net Income
|
Net Income
|
Sales
| ||
ROA =
|
------------------------ =
|
-------------- X
|
------------------------
| |
Average Total Assets
|
Sales
|
Average Total Assets
| ||
| Profit Margin = Net Income / Sales Assets Turnover Ratio = Sales / Averages Total Assets |
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