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Glossary of Ratios from ch. 17

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Gross Margin / Sales
Gross margin percentage
Current assets - Current liabilities
Working Captial
Current assets / Current liabilities
Current Ratios
Market price per share / earnings per share
Price-Earnings Ratio
{Net Income + [Interest Expense x (1 - Tax rate)]} / Average Total Assets
Return on total assets
(Net Income - Preferred dividends) / Average number of common shares
Return on Common stockholders' Equity
365 days / Accounts receivable turnover
Average collection Period
365 days / Inventory turnover
Average sale period
Total liabilities / Stockholders' equity
Debt-to-equity ratio
Cost of goods sold / Average inventory balance
Inventory turnover ratio
Dividends per share / Earnings per share
Dividend payout ratio
Dividends per share / market price per share
Dividend yield ratio
(Cash + Marketable securities + current receivables) / Current liabilities
Acid-test ratio
Common stockholders' equity (Total stockholders' equity - Preferred stock) / Number of common shares outstanding
Book value per share
Earnings before interest expense and income taxes / Interest expense
Times interest earned
Sales on account / Average accounts receivable balance
Accounts recievable turnover

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