(ِA)Liquidity Ratios
Current Ratio = Current Assets / Current Liabilities
Quick Ratio = (Cash & Cash Equivalents + Accounts Receivables) / Current Liabilities
Cash Ratio = Cash & Cash Equivalents / Current Liabilities
(B)Solvency Ratios
Debt-To-Equity Ratio = Total Debt / Total Equity
Debt Ratio = Total Debt / Total Assets
Interest Coverage Ratio = EBITDA / Interest Expense
(C) Efficiency Ratios
Receivables Turnover Ratio = Sales / Accounts Receivable
Inventory Turnover Ratio = COGS / Inventories
Payable Turnover Ratio = COGS / Accounts Payable
Net Fixed Asset Turnover Ratio = Sales / Net Fixed Assets
Equity Turnover Ratio = Sales / Total Equity
(D)Profitability Ratios
Gross Margin = (Sales – COGS) / Sales
Operating Profit Margin = EBIT / Sales
Net Margin = Net Income / Sales
Return on Total Asset (ROA) = EBIT / Total Assets
Return on Total Equity (ROE) = Net Income / Total Equity
