Account Formular
1. Risk: Short-term liquidity ratios
1.1 Current Cash Debt Coverage Ratio = Net Cash Flows From Operations Average Current Liabilities
1.2 Current Ratio = Current Assets Current Liabilities
1.3 Quick Ratio = Cash+Marketable Securities+Net A/R Current Liabilities
1.4 Average Collection Period = Avg. A/R * 365 Net Credit Sales
1.5 Inventory Turnover = Costs of Goods Sold Avg. Inventory Day's Inventory = Avg. Inventory * 365 Costs of Goods Sold
1.6 Avg. Payment Period = Avg. Account Payable * 365 Net Purchases
1.7 Cash Cycle = Payment Period - (Days' Inventory+ Collection Period)
1.8 Free Cash Flow = CFO-CFI and Dividends = CFO-Capital Expenditures- Dividends
1.9 Cash Ratio = Cash + Cash Equivalent Current Liabilities 2. Risk: Long-term Solvency Ratio
2.1 Long-term Debt Ratio = Total Long-term Liabilities Liabilities+Stockholders' Equity
2.2 Debt to Equity Ratio = Total Liabilities Stockholders' Equity
2.3 Debt to Assets = Total Liabilities Total Assets
2.4 Leverage Ratio = Liabilities+Stockholders' Equity(Assets) Stockholders' Equity
2.5 Cash Interest Coverage Ratio = EBITDA Interest Expense *EBITDA = Pre-tax Profit + Interest Expense + Depreciation Expense + Amortization Expense
2.6 Interest Coverage Ratio = Income Before Interest and Taxes (EBIT) (Times Interest Earned) Interest Expense
2.7 Debt Coverage Ratio = Beginning Cash+Net Cash Flows From Operations Principal Amount
2.8 Cash Coverage Ratio = Net Cash Flows From Operations Average Total Liabilities 3. Profitability Ratio
3.1 Return