Income Statement |

Gross Profit Margin |
Gross Profit/Revenues |

Operating Profit Margin |
Operating Income/Revenues |

Net Profit Margin |
earning avliable for common stockholder/sales |

Balance Sheet |

Liquidity Ratios |

Current |
Current Assets/Current liabilities |

Quick |
Current Assets – Inventories / Current Liabilities |

Cash |
(cash-marketable sec.)/Current liabilities |

Solvency Ratios |

Long-term debt to equity |
LTD/Tot equity |

Debt to equity |
Total Debt/Shareholder’s Equity |

Total Debt |
Total Debt/Total Assets |

Financial Leverage |
Total Asset/Equity |

Cash Flow Statement |

Performance |

Cash Flow to Revenue |
CFO/ Net Revenue |

Cash Return on Assets |
CFO/ Total Assets |

Cash return on equity |
CFO / Avg. Shareholder’s Equity |

Cash to income |
CFO/Operating Income |

Cash flow per share |
CFO-Preferred Dividends/CSO |

Coverage Ratios |

Debt coverage |
CFO/Total Debt |

Interest coverage |
EBIT/Interest Expense |

Reinvestment |
CFO/Cash Paid for long-term assets |

Debt payment |
CFO/ CASH PAID LONG TERM |

Divident payment |
CFO/DIVIDENDS PAID |

Investing and Financing |
CFO/Inv cash outflow + financing cash outflow |

Cash Flows |
Equation |

Free Cash Flow to Equity |
CFO-FCInv+Net Borrowing-Net Debt Payment |

Free Cash Flow to the Firm |
CFO+Int(1-Tax)-FCI |