Asset Management Ratios:
Inventory Turnover = Sales / Inventories
Days Sales Outstanding (DOS) = Account Receivable / Average Day Sales
Fixed Assets Turnover = Sales / Net Fixed Assets
Total Assets Turnover = Sales / Total Assets
Debt Management Ratios:
Debt Ratio = Total Debts / Total Assets
Time Interest Earned (TIE) = EBIT / Interest Expenses
Fixed Charge Coverage = (EBIT + Lease Payment) / {(Interest Expenses + Lease Payment) + [Sinking Fund Payments / (1 - Tax Rate)]}
Profitability Ratios:
Profit Margin = Net Income / Sales
Basic Earning Power (BEP) = EBIT / Total Assets
Return On Assets (ROA) = Net Income / Total Assets
Return On Equity (ROE) = Net Income Available To Common Stockholders / Common Equity
Market Value Ratios:
Price/Earning (P/E) Ratio = Price Per Share / Earning Per Share
Market/Book (M/B) Ratio = Market Price Per Share / Book Value Per Share
Dividend Yield = Dividend Per Share / Price Per Share
Divident Payout = Dividend Per Share / Earning Per Share