COMM1140 RATIO LIST Net Profit after Tax Shareholders' Equity Net Profit after Tax Return on Assets Total Assets Gross Profit Gross Margin Sales Net Profit after Tax Profit Margin Sales Sales Asset Turnover Total Assets COGS Inventory Turnover Inventory Debtors (Receivable) Credit Sales Turnover Accounts Receivable Accounts payable COGS turnover Accounts Payable Current Assets Current Ratio Current Liabilities Cash + Accounts Receivable + Short-term investments Quick Ratio Current Liabilities 365 Days in Inventory Inventory Turnover 365 Days in Debtors (Receivables) Debtors (Receivables) Turnover 365 Days in Payable Payable Turnover Cash Conversion Cycle Days in Inventory + Days in Debtors – Days in Payable Total Assets Leverage Ratio Total Shareholders’ Equity Total Liabilities Debt to Equity Ratio Total Shareholders' Equity Total Liabilities Debt to Asset Ratio Total Assets Net profit after tax Earnings Per Share Shares outstanding Annual Dividends Declared Per Share Dividend Yield Ratio Current Share Price Market Price Per Share Price/Earnings Ratio Earnings Per Share Market Price per share Market capitalization P/E multiple = Earnings per share Net Income Market capitalization P/B multiple Book value of Equity Per Share Return on Equity P/S multiple Enterprise Value (EV) EV/EBITDA multiple Market capitalization Sales MV of Debt + MV of Equity – Cash Enterprise Value EBITDA EV/EBIT multiple EV/SALES multiple Free Cash Flow: Change in Operating Net Working Capital Enterprise Value EBIT Enterprise Value Sales EBIT(1 – T) + Depreciation – Capex – Chg Op. NWC ([ARec + Inv]t – APayt) – ([ARec + Inv]t-1 – APayt-1) = ([ARec + Inv]t – [ARec + Inv]t-1) – (APayt – APayt-1)