CFA Financial Ratios
Quiz yourself by thinking what should be in
each of the black spaces below before clicking
on it to display the answer.
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receivable turnover | annual sales/average receivables
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days of sales outstanding | 365/receivables turnover
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inventory turnover | cost of goods sold/average inventory
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days of inventory on hand | 365/inventory turnover
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payables turnover | purchases/average trade payables
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number of days of payables | 365/payables turnover ratio
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total asset turnover | revenue/average total assets
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fixed asset turnover | revenue/average net fixed assets
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working capital turnover | revenue/average working capital
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current ratio | current assets/current liabilities
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quick ratio | (cash + marketable securities + receivables)/current liabilities
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cash ratio | (cash + marketable securities)/current liabilities
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defensive interval | (cash + marketable securities + receivables)/average daily expenditures
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cash conversion cycle | days sales outstanding + days of inventory on hand - number of days of payables
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debt-to-equity | total debt/total shareholders' equity
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debt-to-capital | total debt/(total debt + total shareholders' equity)
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debt-to-assets | total debt/total assets
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financial leverage | average total assets/average total equity
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interest coverage | earnings before interest and taxes/interest payments
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fixed charge coverage | (earnings before interest and taxes + lease payments)/(interest payments + lease payments)
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net profit margin | net income/revenue
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gross profit margin | gross profit/revenue
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operating profit margin | operating income/revenue or EBIT/revenue
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pretax margin | EBT/revenue
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return on assets(ROA) | net income/average total assets or (net income + interest expense(1-tax rate))/average total assets
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operating return on assets | operating income/average total assets or EBIT/average total assets
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return on total capital(ROTC) | EBIT/average total capital
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return on equity(ROE) | net income/average total equity
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return on common equity | (net income - preferred dividends)/average common equity
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equity turnover | Revenue/Equity
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tax burden | Net Income/EBT
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interest burden | EBT/EBIT
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EBIT/margin | EBIT/Revenue
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ROE | Net Profit Margin * Equity Turnover
ROA * Financial Leverage
Net Profit Margin * Asset Turnover * Financial Leverage
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