1Working Capital
Current Assets-Current Liabilities
2Current Ratio
Current Assets÷Current Liabilities
3Quick Ratio
Quick Assets÷Current Liabilities
4Accounts Receivable Turnover
Sales÷Average Accounts Receivable
5Number of Days' Sales in Receivables
Average Accounts Receivable÷Average Daily Sales
6Inventory Turnover
Cost of Merchant Sold÷Average Merchandise Inventory
7Number of Days'Sales in Inventory
Average Merchandise Inventory÷Average Daily Cost of Merchandise Sold
8Ratio of Fixed Assets to Long-term Liabilities
Fixed Assets (net)÷Long-term Liabilities
9Ratio of Liabilities to Stockholders' Equity
Total Liabilities÷Total Stockholders'Equity
10Times Interest Earned
Income Before Income Tax+Interest Expense÷Interest Expense
11Asset Turnover
Sales÷Average Total Assets
12Return on Total Assets
Net Income+Interest Expense÷Average Total Assets
13Return on Stockholders' Equity
Net Income÷Average Total Stockholders' Equity
14Return on Common Stockholders' Equity
Net Income-Preferred Dividends÷Average Common Stockholders' Equity
15Earnings per Share on Common Stock
Net Income-Preferred Dividends÷Shares of Common Stock Outstanding
16Price-Earnings Ratio
Market Price per Share of Common Stock÷Earnings per Share on Common Stock
17Dividends per Share
Dividends on Common Stock÷Shares of Common Stock Outstanding
18Dividend Yield
Dividends per Share of Common Stock÷Market Price per Share of Common Stock