Rate Earned on Average Total Assets

1
Rate Earned on Average Total Assets

• (January 1 Total assets December 31 Total
  Assets) / 2 Average Total Assets
• Net Income after Federal Income Tax / Average
  Total Assets Rate Earned On Average Total
  Assets

2
Rate Earned on Average Stockholders Equity

• January 1 Stockholders Equity December 31
  Stockholders Equity/ 2 Average Stockholders
  Equity
• Net Income after Federal Income Tax / Average
  Stockholders Equity Rate Earned on Average
  Stockholders Equity

3
Rate Earned on Net Sales

• Net Income after Federal Income Tax / Net Sales
  Rate Earned on Net Sales

4
Earnings per Share

• Net Income after Federal Income Tax / Shares of
  Capital Stock Outstanding Earnings per Share

5
Price-Earnings Ratio

• Market Price per Share / Earnings per Share
  Price-Earnings Ratio

6
Accounts Receivable Turnover Ratio

• (Beginning Book Value of Accounts Receivable
  Ending Book Value of Accounts Receivable) / 2
  Average Book Value of Accounts Receivable
• Net Sales / Average Book Value of Accounts
  Receivable Accounts Receivable Turnover Ratio

7
Average Number of Days for Payment

• Days in Year / Accounts Receivable Turnover Ratio
  Average Number of Days for Payment

8
Merchandise Inventory Turnover Ratio

• (Jan 1 Merchandise Inventory Dec 31 Merchandise
  Inventory) / 2 Average Merchandise Inventory
• Cost of Merchandise Sold / Average Merchandise
  Inventory Merchandise Inventory Turnover Ratio

9
Working Capital

• Total Current (prior) Assets Total Current
  (prior) Liabilities Working Capital

10
Current Ratio

• Total Current (prior) Assets / Total Current
  (prior) Liabilities Current Ratio

11
Acid-Test Ratio

• Total Quick (cash and accounts receivable) /
  Total Current Liabilities Acid Test Ratio

12
Debt Ratio

• Total Liabilities / Total Assets Debt Ratio

13
Equity Ratio

• Total Stockholders Equity / Total Assets
  Equity Ratio

14
Equity Per Share

• Total Stockholders Equity / Shares of capital
  Stock Outstanding Equity per Share

15
THE END

• Done By Tamara Wiley