Financial Ratios
 
Numerator
 
Denominator
Ratio
Current Ratio
 
Total Current Assets
 
Quick Ratio
 
Total Current Assets Excluding Inventories
 
Net Working Capital Ratio
 
Net Working Capital
 
Inventory Turnover
 
Net Sales
 
Fixed Assets Turnover
 
Net Sales
 
Fixed Assets to Shareholders Funds
 
Net Fixed Assets
 
Net Profit Ratio
 
Net Earnings
 
Gross Profit Ratio
 
Sales minus Cost of Goods and Services
 
Return on Equity
 
Net Earnings
 
Debt Equity Ratio
 
Long-term Borrowings
 
Debt Ratio
 
Debt
 
Return on Investment
 
Net Earnings
 
Debtors Collection Period
 
Avg Debtors X No of Days
 
Creditors Payment Period
 
Avg Creditors X No of Days