Key financial ratios
Gross margin
gross profit / Sales
Operating Margin
operating income / sales
Net profit margin
Net income / Sales
Current ratio
current assets / current liabilities
Quick ratio
Current assets - Inventory /Liabilities
Cash ratio
Cash / Current liabilities
Accounts recievable days
Accounts recievable / average daily sales
Fixed asset turnover
Sales / Fixed assets
Total asset turnover
Sales / Total assets
Inventory turnover
COGs / Inventory
EBIT/ Interest coverage
EBIT / Interest expense
EBITDA/Interest coverage
EBITDA / Interest expense
Book Debt to Equity ratio
Total debt / Book value of equity
Market debt to equity ratio
Total debt / Market value of equity
Debt to capital ratio
Total debt / Total equity + Total debt
Debt to enterprise value
Net debt / enterprise value
Equity multiplier
Total assets / total equity
Return on equity (ROE)
Net income / book calue of equity
Return on Assets
Net income + Interest expense / Total assets
Return on invested capital (ROIC)
EBIT(1 - Tax rate) / Book value of equity + net debt
Market to book ratio
Market value of equity / book value of equity
price to earnings ratio
Share price / earnings per share
enterprise value ratios (based on EBIT and EBITDA
Enterprise value / EBIT or EBITDA