Acid Test Ratio (a.k.a. Quick Ratio)

Accounts Receivable Turnover

Advertising to Net Income

Advertising to Sales

After Tax Margin / After Tax Profit Margin (see Profit Margin Ratios)

Age of Inventory

Altman’s z-score

Asset Turnover Ratio

Audit Ratio

Average Collection Period

Average Inventory Period

Average Obligation Period

Average Wage and Benefit Cost per Employee

– B –

Bad Debts Ratio

Breakeven Point

Calculate financial ratios from this list of Financial Ratio Formulas, Definitions and Explanations available on this Website.

– C –

Capital Acquisition Ratio

Capital Employment Ratio

Capital Reinvestment Ratio

Capital Structure Ratio

Capital to Non-Current Assets

Cash and Marketable Securities to Current Liabilities ( a.ka. Cash Ratio)

Cash and Marketable Securities to Working Capital

Cash Balance Ratio

Cash Breakeven Point

Cash Debt Coverage

Cash Dividend Coverage

Cash Flow from Operations to Net Income

Cash Flows for Investing vs. from Operations and Financing

Cash Flows for Investing vs. Financing

Cash Flow from Sales to Sales

Cash Flow Ratio

Cash Flow to Debt

Cash Flow to Long Term Debt

Cash Flows from Operations to Current Portion of Long Term Debt

Cash Flows from Operations to Total Debt and Equity

Cash Maturity Coverage

Cash Ratio (a.k.a. Cash and Marketable Securities to Current Liabilities)

Cash Reinvestment Ratio

Cash Return on Assets (Including and Excluding Interest)

Cash Return to Shareholders

Cash Turnover Ratio

Collection Period (a.k.a. Days Sales Outstanding or DSO Ratio)

Collection Period to Payment Period

Contribution Margin

Contribution Margin Ratio

Current Ratio

Current Liabilities to Sales

Current Return on Training and Development

– D –

Daily Savings in Delayed Cash Payments

Days of Liquidity

Days Sales Outstanding (a.k.a. DSO Ratio or Collection Period)

Debt to Assets

Debt to Equity Ratio (a.k.a. Gearing Ratio or Leverage Ratio)

Debt Ratio

Defensive Interval Period

Discretionary Costs as a Percent of Sales

Dividend Yield

DSO Ratio (a.k.a. Days Sales Outstanding or Collection Period)

Calculate financial ratios from this list of Financial Ratio Formulas, Definitions and Explanations available on this Website.

– E –

EBIT to Sales

Employment Change

Equipment Replacement Ratio

Equipment Upkeep Ratio

Equity Multiplier

Expenses to Current Assets

– F –

Financial Leverage Ratio

Fixed Assets to Short Term Debt

Fixed Charge Coverage

Fixed Costs (Excluding Labor) per Employee

Fixed Cost per Employee

Fixed Costs to Total Assets

Fixed Costs to Total Labor

Fixed Coverage

Fixed Labor to Total Labor

– G –

Gearing Ratio (a.k.a. Debt to Equity Ratio or Leverage Ratio)

Gross Profit Margin

Growth in Productivity and Knowledge Assets

Growth Rate in Earnings per Share

Growth Rate in Retained Earnings

Calculate financial ratios from this list of Financial Ratio Formulas, Definitions and Explanations available on this Website.

– I –

Increase in Wages and Salaries per Employee

Income to Assets

Interest Cost of Inventory

Interest Coverage (a.k.a. Times Interest Earned)

Inventory Conversion Ratio

Inventory Turnover

– L –

Labor Costs to Net Income

Labor Costs to Sales

Labor Costs to Total Costs

Leverage Ratio (a.k.a. Gearing Ratio or Debt to Equity Ratio)

Liquidity Index

Long Term Debt to Shareholders Equity

Long Term Return on Training and Development

– M –

Margin of Safety

Calculate financial ratios from this list of Financial Ratio Formulas, Definitions and Explanations available on this Website.

– N –

Net Cash Flows for Investing

Net Income Increases to Pay Increases

Net Income per Employee

Net Income to Assets

Net Income to Fixed Charges

Net One Time Gains to Income

Net One Time Gains to Sales

Net Profit Margin (see Profit Margin Ratio)

Net Sales per Employee

Net Sales to Gross Sales

Non-Current Assets to Non-Current Liabilities

Non-Operating Income to Net Income

Number of Days Inventory

– O –

Office Supplies and Repairs per Employee

Operating Cycle

Operating Income to Wages and Salaries

Operating Leverage

Operating Margin or Operating Profit Margin (see also Profit Margin Ratio)

Operations Cash Flow to Current Liabilities

Operations Cash Flow Plus Fixed Charges to Fixed Charges

Operations Cash Flow Plus Interest to Interest

Overhead to Direct Labor

Overhead to Variable Costs

– P –

Payment Period

Payment Period to Average Inventory Period

Payment Period to Operating Cycle

Percentage Change in Operating Income vs. Sales Volume

Percent Change in People Employed

Percent Export Earnings

Percent Export Revenues

Percent Growth in Productivity and Knowledge Assets

Percent Increase in Wages and Salaries per Employee

Percent Unstable Foreign Assets

Percent Unstable Foreign Earnings

Percent Unstable Foreign Revenues

Phone Costs per Employee

Pretax Margin or Pretax Profit Margin (see Profit Margin Ratio)

Price/Earnings Ratio

Productivity and Knowledge Assets

Productivity and Knowledge Contributed per Employee

Productivity and Knowledge Contribution

Profit Margin Ratio (a.k.a. Return on Sales)

Profits per Employee

Calculate financial ratios from this list of Financial Ratio Formulas, Definitions and Explanations available on this Website.

– Q –

Quality Ratio

Quick Assets

Quick Ratio (a.k.a. Acid Test Ratio)

-R –

Repairs and Maintenance to Associated Assets

Residual Income to Net Income

Retained Earnings to Total Assets

Return on Assets

Return on Investment

Return on Sales (a.k.a. Profit Margin Ratio)

Revenues per Employee

– S –

Sales Return and Allowance to Sales

Sales to Net Income

Sales to Accounts Payable

Sales to Break-Even Point

Sales to Cash

Sales to Current Assets

Sales to Fixed Assets

Sales to Total Assets

Sales to Working Capital

Short Term Debt to Depreciation

Short Term Debt to Liabilities

Short to Long Term Debt

– T –

Times Interest Earned (a.k.a. Interest Coverage Ratio)

Trend in Sales

Training Costs per Employee

– W –

Working Capital

Working Capital From Operations to Total Liabilities

Working Capital Provided by Net Income

– Y –

Years Debt

Financial Ratios Formulas, Definitions and Explanations 11

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