Академический Документы
Профессиональный Документы
Культура Документы
COLLECTION PERIOD
Collection Period = Number of Days in a Year / Accounts Receivable Turnover Ratio Accounts Receivable Turnover Ratio = Net Sales (Credit) / Accounts Receivable
PAYMENT PERIOD
Payment Period = Number of Days in a Year / Accounts Payable Turnover Ratio Accounts Payable Turnover Ratio = Net Sales (Credit) / Accounts Payable
OPERATING CYCLE
Operating Cycle = Accounts Receivable Turnover Ratio in Days + Inventory Turnover Ratio in Days.
LIQUIDITY RATIOS
CURRENT RATIO
Current Ratio = Current Assets / Current Liabilities
WORKING CAPITAL
Working Capital = Current Assets Current Liabilities
PROFITABILITY
NET PROFIT MARGIN
Net Profit Margin = Net Income before Minority Share of Earnings and Nonrecurring Items / Net Sales
RETURN ON ASSETS
Return on Assets = Net Income before Minority Share of Earnings and Nonrecurring Items / Total Assets
RETURN ON INVESTMENT
Return on Investment = Net Income before Minority Share of Earnings and Nonrecurring Items + [(Interest Expense) (1- Tax Rate)] / Long-Term Liabilities + Equity
DIVIDEND YIELD
Dividend Yield = Dividends per common share / Market price per common share
DEBT RATIO
Debt Ratio = Total Liabilities / Total Assets