Current Assets

1. Current Ratio (x) = ------------------------Current Liabilities

Current Assets - Inventory

2. Quick Ratio(x) = ------------------------------------Current Liabilities

Cash+Marketable Securities+CFO

3. Cash Flow Liquidity (x) = ---------------------------------------------Current Liabilities

Where CFO=Cash Flow from Operating Activities

Net Sales

4. Accounts Receivable (x) = ---------------------------------------Accounts Receivable (Net)

Net Accounts Receivable

5. Accounts Receivable (Days) = ---------------------------------(Net Sales/365)

Cost of Goods Sold

6. Inventory Turnover vs COGS (x) = --------------------------Inventory

Inventory

7. Inventory Turnover vs Av Sales = --------------------------(Net Sales/365)

Accounts Payable

8. Accounts Payable vs COGS=-----------------------------------(Cost of Goods Sold / 365)

Accounts Payable

9. Accounts Payable vs Av Sales = ---------------------------(Net Sales/365)

10. Cash Conversion Cycle= Ratio # 5 + Ratio # 7 – Ratio # 9

Total Liabilities

11. Debt Ratio (%) = ---------------------Total Assets

Long-term debt

12. LTD to Total Capitalization = ----------------------------------LTD+Stockholders’ equity

Where LTD=long-term debt

Total Liabilities

13. Debt to Worth (x) = ---------------------------Stockholders’ Equity

Where Worth = Equity

Total Liabilities

14. Debt to TNW (x) = --------------------------------------------(Stockholders’ Equity-Intangibles) where (TNW) Tangible Net Worth = Total Equity - Intangibles

Operating profit

15. Times interest earned (x) = -----------------------Interest expense

Operating Profit+Lease Pmts

16. Fixed Charge Coverage=-----------------------------------------Interest Expense+Lease Pmts

CFO

17. Cash Flow Adequacy = --------------------------------------------Average Annual LTD Maturities *

* Sum of Current Maturities of next 5 years divided by 5

Net Sales

18. Fixed Asset Turnover (x) = ------------------------Net Fixed Assets

Net Sales

19. Total Asset Turnover (x) = -----------------Total Assets

Gross profit

20. Gross Profit Margin (%) = ------------------Net sales

Operating Profit

21.…