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Formula to calculate acid test ratio:

Acid Test Ratio = (cash + marketable securities + accounts receivable) / current liabilities

Acid test ratio definition and explanation:

The acid test ratio is also known as the quick ratio.

The acid test ratio measures the immediate amount of cash available to satisfy short term debt.

Formula to calculate asset turnover ratio:

Asset Turnover Ratio = sales / fixed assets.

Asset turnover ratio definition and explanation:

A low asset turnover ratio means inefficient utilization or obsolescence of fixed assets, which may be caused by excess capacity or interruptions in the supply of raw materials.

Formula to calculate cash turnover ratio:

Cash Turnover = (cost of sales {excluding depreciation}) / cash.

Cash Turnover Ratio = (365 days)/ cash balance ratio.

Cash turnover ratio definition and explanation:

The cash turnover ratio indicates the number of times that cash turns over in a year.

The cash turnover ratio and cash balance ratio are included in the financial statement ratio analysis spreadsheets highlighted in the left column, which provide formulas, definitions, calculation, charts and explanations of each ratio.

Formula to calculate inventory conversion ratio:

Inventory Conversion Ratio = (sales x 0.5) / cost of sales.

Inventory conversion ratio definition and explanation:

The inventory conversion ratio indicates the extra amount of borrowing that is usually available upon the inventory being converted into receivables.

The inventory conversion ratio is included in the financial statement ratio analysis spreadsheets highlighted in the left column, which provide formulas, definitions, calculation, charts and explanations of each ratio.

Formula to calculate inventory turnover ratio:

Inventory Turnover Ratio = cost of goods sold / average inventory.

Inventory turnover ratio definition and explanation:

The inventory turnover ratio measures the number of times a company sells its inventory during the year.

A high inventory turnover ratio indicated that the product is selling well.

Formula to calculate Accounts receivable turnover ratio:

Accounts Receivable Turnover Ratio = annual credit sales / average accounts receivable

Accounts Receivable turnover ratio definition and explanation:

This is the ratio of the number of times that accounts receivable amount is collected throughout the year.

A high accounts receivable turnover ratio indicates a tight credit policy.

Formula to calculate age of inventory ratio:

Age of Inventory = 365 days / inventory turnover ratio

Age of inventory ratio definition and explanation:

The Age of Inventory shows the number of days that inventory is held prior to being sold.

An increasing age of inventory ratio indicates a risk in the company's inability to sell its products. Individual inventory items should be examined for obsolete or overstocked items.

A decreasing age of inventory may represent under-investment in inventory.

Formula to calculate (average) collection period:

Collection Period = Accounts Receivable X 365 days

Credit Sales

Collection Period = 365 days

Accounts Receivable Turnover Ratio

The average collection period calculation uses the average accounts receivable over the sales period.

(Average) Collection Period definition and explanation:

The collection period or average collection period must be compared to competitors to see whether the credit given, and customer risk, is in line with the industry.

A high collection period shows a high cost in extending credit to customers.

Formula to calculate average inventory period:

Average Inventory Period = (inventory x 365 days) / cost of sales.

Average inventory period definition and explanation:

The average inventory period is also referred to as Days Inventory and Inventory Holding Period.

This ratio calculates the average time that inventory is held.

Individual inventories should be looked at to find areas where the inventory, and inventory holding period, can be reduced.

The average inventory period should be compared to competitors.

The average inventory period is included in the the financial statement ratio analysis spreadsheets highlighted in the left column, which provide formulas, definitions, calculation, charts and explanations of each ratio.

Formula to calculate average obligation period:

Average Obligation Period = accounts payable / average daily purchases.

Average obligation period definition and explantion:

The average obligation period ratio measures the extent to which accounts payable represents current obligations (rather than overdue ones).

The average obligation period ratio is included in the the financial statement ratio analysis spreadsheets highlighted in the left column, which provide formulas, definitions, calculation, charts and explanations of each ratio.

Formula to calculate bad debts ratio:

Bad Debts Ratio = bad debts / accounts receivable.

Bad debts ratio definition and explanation:

The bad debts ratio is an overall measure of the possibility of the business incurring bad debts.

The higher the bad debts ratio, the greater the cost of extending credit.

The bad debts ratio is included in the the financial statement ratio analysis spreadsheets highlighted in the left column, which provide formulas, definitions, calculation, charts and explanations of each ratio.

Formula to calculate breakeven point:

Breakeven Point = fixed costs / contribution margin.

Breakeven point definition and explanation:

The breakeven point is the point at which a business breaks even (incurs neither a profit nor a loss)

The breakeven point is the minimum amount of sales required to make a profit.

Increasing breakeven points (period to period) indicates an increase in the risk of losses.

The breakeven point is included in the financial statement ratio analysis spreadsheets highlighted in the left column, which provide formulas, definitions, calculation, charts and explanations of each ratio.

Formula to calculate cash break even point:

Cash Breakeven Point = (fixed costs - depreciation) / contribution margin per unit.

Cash break even point definition and explanation:

The cash break even point indicates the minimum amount of sales required to contribute to a positive cash flow.

Formula to calculate cash dividend coverage ratio:

Cash Dividend Coverage = (cash flow from operations) / dividends.

Cash dividend coverage ratio definition and explanation:

The cash dividend coverage ratio reflects the company's ability to meet dividends from operating cash flow.

A cash dividend coverage ratio of less than 1:1 (100 %) indicates that dividends are draining more cash from the business than it is generating.

Formula to calculate cash maturity coverage ratio:

Cash Maturity Coverage = (cash flow from operations - dividends) / current portion of long term maturities.

Cash maturity coverage ratio definition and explanation:

The cash maturity coverage ratio indicates the ability to repay long term maturities as they mature.

The cash maturity coverage ratio indicates whether long term debt maturities are in time with operating cash flow

Formula to calculate cash reinvestment ratio:

Cash Reinvestment Ratio = increases in fixed assets and working capital / (net income + depreciation).

Cash reinvestment ratio definition and explanation:

This ratio indicates the degree to which net income is absorbed (reinvested) in the business.

A cash reinvestment ratio of greater than 1:1 (100%) indicates that more cash is being use4d in the business than being obtained

Formula to calculate cash turnover ratio:

Cash Turnover = (cost of sales {excluding depreciation}) / cash.

Cash Turnover Ratio = (365 days)/ cash balance ratio.

Cash turnover ratio definition and explanation:

The cash turnover ratio indicates the number of times that cash turns over in a year.

Formula to calculate collection period to payment period ratio:

Collection Period to Payment Period = collection period / payment period.

Collection period to payment period ratio explanation and definition:

The collection period to payment period above 1:1 (100%) indicates that suppliers are being paid more rapidly than the company is collecting from their customers

Formula to calculate days of liquidity:

Days of Liquidity = (quick assets x 365 days) / years cash expenses.

Days of liquidity definition and explanation:

The days of liquidity ratio indicates the number of days that highly liquid assets can support without further cash coming from cash sales or collection of receivables

Formula to calculate (average) collection period:

Collection Period = Accounts Receivable X 365 days

Credit Sales

Collection Period = 365 days

Accounts Receivable Turnover Ratio

The average collection period calculation uses the average accounts receivable over the sales period

Average) Collection Period definition and explanation:

The collection period or average collection period must be compared to competitors to see whether the credit given, and customer risk, is in line with the industry.

A high collection period shows a high cost in extending credit to customers

Formula to calculate (average) collection period:

Collection Period = Accounts Receivable X 365 days

Credit Sales

Collection Period = 365 days

Accounts Receivable Turnover Ratio

The average collection period calculation uses the average accounts receivable over the sales period.

(Average) Collection Period definition and explanation:

The collection period or average collection period must be compared to competitors to see whether the credit given, and customer risk, is in line with the industry.

Formula to calculate fixed charge coverage ratio:

Fixed Charge Coverage Ratio = (Net Income Before Interest and Taxes + interest + fixed costs) / fixed costs.

Fixed charge coverage ratio definition and explanation:

The fixed charge coverage ratio indicates the risk involved in ability to pay fixed costs when business activity

Formula to calculate margin of safety ratio:

Margin of Safety Ratio = (expected sales - break even sales) / break even

تابع

Margin of safety ratio definition and explanation:

The margin of safety ratio shows the percent by which sales exceed the breakeven point

Revenue per employee (net sales per employee) = net sales / number of employees

This ratio indicate the average revenue generated per person employed.

The revenue per employee (or net sales per employee) ratio is included in the financial statement ratio analysis spreadsheets highlighted in the left column, which provide formulas, definitions, calculation, charts and explanations of each ratio.

Formula to calculate number of days inventory:

Number of Days Inventory = 365 days / inventory turnover ratio.

Number of days inventory ratio definition and explanation:

The number of days inventory is also known as average inventory period and inventory holding period.

A high number of days inventory indicates that their is a lack of demand for the product being sold.

A low days inventory ratio (inventory holding period) may indicate that the company is not keeping enough stock on hand to meet demands.

Formula to calculate operating cycle:

Operating Cycle = age of inventory + collection period.

Operating cycle definition and explanation:

The operating cycle is the number of days from cash to inventory to accounts receivable to cash.

The operating cycle reveals how long cash is tied up in receivables and inventory.

A long operating cycle means that less cash is available to meet short term obligations.

Formula to calculate payment period:

Payment Period = (365 days x supplies payable) / inventory.

Payment period definition and explanation:

The payment period indicates the average period for paying debts related to inventory purchases.

Payment Period to Average Inventory Period = payment period / average inventory period

A payment period to average inventory period above 1:1 (100%) indicates that the inventory is sold before it is paid for (inventory does not need to be financed).

(the average inventory period is also known as the inventory holding period)

Formula to calculate payment period to operating cycle:

Payment Period to Operating Cycle = payment period / (average inventory period + collection period).

Payment period to operating cycle ratio definition and explanation:

A payment period to operating cycle ratio above 1:1 (100%) indicates that the inventory is sold and collected before it is paid for (inventory does not need to be financed).

Formula to calculate capital acquisition ratio:

Capital Acquisition Ratio = (cash flow from operations - dividends) / cash paid for acquisitions.

Capital acquisition ratio definition and explanation:

The capital acquisition ratio reflects the company's ability finance capital expenditures from internal sources.

A ratio of less than 1:1 (100 %) indicates that capital acquisitions are draining more cash from the business than it is generating.

Formula to calculate capital employment ratio:

Capital Employment Ratio = sales / (owners equity - non-operating assets).

Capital employment ratio definition and explanation:

The capital employment ratio shows the amount of sales which owner's investment in operations generates

Formula to calculate capital structure ratio:

Capital Structure Ratio = long term debt / (shareholders equity + long term debt).

Capital structure ratio definition and explanation:

The capital structure ratio shows the percent of long term financing represented by long term debt.

A capital structure ratio over 50% indicates that a company may be near their borrowing limit (often 65%).

Formula to calculate capital to non-current assets ratio:

Capital to Non-Current Assets Ratio = owners equity / non-current assets

Capital to non-current assets ratio definition and explanation:

A higher capital to non-current assets ratio indicates that it is easier to meet the business' debt and creditor commitments.

Formula to calculate debt to equity ratio (financial leverage ratio):

Debt to Equity Ratio = Short Term Debt + Long Term Debt

Total Shareholders Equity

Debt to equity ratio definition and explanation:

Debt to Equity Ratio is also referred to as Debt Ratio, Financial Leverage Ratio or Leverage Ratio.

The debt to equity (debt or financial leverage) ratio indicates the extent to which the business relies on debt financing.

Upper acceptable limit of the debt to equity (debt or financial leverage) ratio is usually 2:1, with no more than one-third of debt in long term.

A high financial leverage or debt to equity ratio indicates possible difficulty in paying interest and principal while obtaining more funding.

Formula to calculate defensive interval period:

Defensive Interval Period = (cash + marketable securities + accounts receivable) / average daily purchases.

Defensive interval period definition and explanation:

This ratio indicates how long a business can operate on its liquid assets without needing further revenues.

The defensive interval period reveals near-term liquidity as a basis to meet expenses

Formula to calculate equity multiplier ratio:

Equity Multiplier = total assets / shareholders equity.

Equity multiplier ratio definition and explanation:

The equity multiplier ratio discloses the amount of investment leverage.

Formula to calculate financial leverage ratio:

Financial Leverage Ratio = total debt / shareholders equity.

Financial leverage ratio definition and explanation:

The financial leverage ratio is also referred to as the debt to equity ratio.

The financial leverage ratio indicates the extent to which the business relies on debt financing.

Upper acceptable limit of the financial leverage ratio is usually 2:1, with no more than one-third of debt in long term.

A high financial leverage ratio indicates possible difficulty in paying interest and principal while obtaining more funding.

Formula to calculate fixed assets to short term debt ratio:

Fixed Assets to Short Term Debt = fixed assets / (accounts payable + current portion of long term debt).

Fixed assets to short term debt ratio definition and explanation:

The fixed assets to short term debt ratio can indicate dangerous financial policies due to business vulnerability in a tight money market.

A low fixed assets to short term debt ratio indicates the return on fixed assets may not be realized before long term liabilities mature.

Fixed costs to total assets = fixed costs / total assets

An increase in the fixed costs to total assets ratio may indicate higher fixed charges, possibly resulting in greater instability in operations and earnings.

The fixed costs to total assets ratio is included in the financial statement ratio analysis spreadsheets highlighted in the left column, which provide formulas, definitions, calculation, charts and explanations of each ratio

Formula to calculate fixed coverage ratio:

Fixed coverage = earnings before interest and taxes / fixed charges before taxes.

Fixed coverage ratio definition and explanation:

The fixed coverage ratio indicates the ability of a business to pay fixed charges (fixed costs) when business activity falls.

Formula to calculate debt to equity ratio (financial leverage ratio):

Debt to Equity Ratio = Short Term Debt + Long Term Debt

Total Shareholders Equity

Debt to equity ratio definition and explanation:

Debt to Equity Ratio is also referred to as Debt Ratio, Financial Leverage Ratio or Leverage Ratio.

The debt to equity (debt or financial leverage) ratio indicates the extent to which the business relies on debt financing.

Upper acceptable limit of the debt to equity (debt or financial leverage) ratio is usually 2:1, with no more than one-third of debt in long term.

A high financial leverage or debt to equity ratio indicates possible difficulty in paying interest and principal while obtaining more funding.

Formula to calculate interest coverage ratio:

Interest Coverage Ratio = (net income + interest) / interest.

Interest coverage ratio definition and explanation:

The interest coverage ratio is also referred to as the times interest earned ratio.

The interest coverage ratio indicates the extent of which earnings are available to meet interest payments.

A lower interest coverage ratio means less earnings are available to meet interest payments and that the business is more vulnerable to increases in interest rates.

Formula to calculate gearing ratio:

Gearing Ratio = long term debt / shareholders equity.

Gearing ratio (long term debt to shareholders equity) definition and explanation:

The long term debt to shareholders equity ratio is also referred to as the gearing ratio.

A high gearing ratio is unfavourable because it indicates possible difficulty in meeting long term debt obligations

Non-Current Assets to Non-Current Liabilities = non-current assets / non-current liabilities

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