A.

Liquidity Ratio

Current Ratio = Current Assets Current Liabilities Acid Test Ratio = Current Assets - Inventories Current Liabilities Average Collection Period = Accounts Receivables Annual Credit Sales/365 days

Accounts Receivable Turnover Ratio = Annual Credit Sales Accounts Receivable Inventory Turnover Ratio = B. Capital Structure Ratio Debt Ratio = Total Debt Total Assets Times Interest Earned = Net Operating Income/EBIT Interest Expense C. Assets Management Efficiency Ratios Total Asset Turnover = Sales . Total Assets Fixed Asset Turnover = D. Profitability Ratio Gross Profit Margin = Gross Profit Sales Operating Profit Margin = Net Operating Income / EBIT Sales Net Profit Margin = Net Income Sales Operating Return on Assets = Net Operating Income / EBIT Total Assets Return on Equity = E. Market Value Ratio Price / Earnings Ratio = Market Price per Share Earning Price per Share Market-to-Book Ratio = Market Price per Share Book Value per Share Net Income . Common Equity Sales . Net Plant and Equipment Cost of Goods Sold Inventories