FINANCIAL RATIOS

A. Liquidity Ratios CR = CA/CL

B. Turnover Ratios ICP = Invn/COGS per day RCP = Recbl/Sales per day PDP = Paybl/Purchases per day FATR = Sales/NFA TATR = Sales/TA

C. Debt Ratios DER = TD/SE TIE = EBIT/I

D. Profitability Ratios NPM = NPES/Sales BEP = EBIT/TA ROA = NPES/TA ROE = NPES/SE EVA = NOPAT – (NOC * WACC)

E. Market Value Ratios P/E = MP/EPS P/B = MP/BV DY = Div/MP or D1/P0

-------------------------------------------------------------- Sales = Total Revenue

QR = (CA – Inv)/CL

Avg Invn, Sales per day, ITR = COGS/Invn

DSO, ACP, Avg Recbl, RTR = Sales/Recv Avg Paybl, COGS per day

Avg FA

Avg TA

LTD, Avg TD, TL, TE, DR = TD/TA ICR

NP, GPM= GP/Sales, OPM = OP/Sales

Avg TA

NP, Avg TA

RONW

NPES – (EC * Cost of EQ)

Trailing EPS, Forward EPS M/B D0/P0 ---------------------------------------------------- Revenue from Operations

QR = (CA – Invn)/CL

Avg Invn, Sales per day, ITR = COGS/Invn Avg Recbl, RTR = Sales/Recv Avg Paybl, COGS per day Avg FA Avg TA

LTD, Avg TD, TL, TE, DR = TD/TA ICR

NP, GPM= GP/Sales, OPM = OP/Sales Avg TA NP, Avg TA

NPES – (EC * COE)

Trailing EPS, Forward EPS D0/ P0 --------------------------------------------------- Revenue from Operations