Working capital Current assets – Current liabilities

Current ratio Current Assests / Current Liabilities

Inventory Cost of goods sold / Inventory

Days in

inventory

365/ inventory Turnover

Receivables

turnover

Net Credit Sales / (Gross A/R)

Average

collection period

365 Days/ Receivables Turnover

Cash current

debt coverage

Cash Provided (used) by Operating Activities/ Current Liabilities

Debt to total

assets

Free cash flow Cash provided (used) by operating activities - Net capital

expenditures - Dividends paid

Times interest

earned

Cash total debt

coverage

Cash provided (used) by operating activities / Total Liabilites

Gross profit margin

Profit margin

Return on assets Net earnings / Total Assets

Asset turnover Net Sales / Total Assets

Return on common

shareholders' equity

(Net Earnings- Preferred Dividends ) / (Common

Shareholders’ equity )

Earnings per share (Net Earnings- Preferred Dividends ) / (Weighted

Average number of Shares )

Price-earnings ratio

Payout ratio

Dividend yield