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- A -
Acid Test Ratio (a.k.a. Quick Ratio)
Accounts Receivable Turnover
Advertising to Net Income
Advertising to Sales
After Tax Margin / After Tax Profit Margin (see Profit Margin Ratios)
Age of Inventory
Altman’s z-score
Asset Turnover Ratio
Audit Ratio
Average Collection Period
Average Inventory Period
Average Obligation Period
Average Wage and Benefit Cost per Employee
- B -
Bad Debts Ratio
Breakeven Point
- C -
Capital Acquisition Ratio
Capital Employment Ratio
Capital Reinvestment Ratio
Capital Structure Ratio
Capital to Non-Current Assets
Cash and Marketable Securities to Current Liabilities ( a.ka. Cash Ratio)
Cash and Marketable Securities to Working Capital
Cash Balance Ratio
Cash Breakeven Point
Cash Debt Coverage
Cash Dividend Coverage
Cash Flow from Operations to Net Income
Cash Flows for Investing vs. from Operations and Financing
Cash Flows for Investing vs. Financing
Cash Flow from Sales to Sales
Cash Flow Ratio
Cash Flow to Debt
Cash Flow to Long Term Debt
Cash Flows from Operations to Current Portion of Long Term Debt
Cash Flows from Operations to Total Debt and Equity
Cash Maturity Coverage
Cash Ratio (a.k.a. Cash and Marketable Securities to Current Liabilities)
Cash Reinvestment Ratio
Cash Return on Assets (Including and Excluding Interest)
Cash Return to Shareholders
Cash Turnover Ratio
Collection Period (a.k.a. Days Sales Outstanding or DSO Ratio)
Collection Period to Payment Period
Contribution Margin
Contribution Margin Ratio
Current Ratio
Current Liabilities to Sales
Current Return on Training and Development
- D -
Daily Savings in Delayed Cash Payments
Days of Liquidity
Days Sales Outstanding (a.k.a. DSO Ratio or Collection Period)
Debt to Assets
Debt to Equity Ratio (a.k.a. Gearing Ratio or Leverage Ratio)
Debt Ratio
Defensive Interval Period
Discretionary Costs as a Percent of Sales
Dividend Yield
DSO Ratio (a.k.a. Days Sales Outstanding or Collection Period)
- E -
EBIT to Sales
Employment Change
Equipment Replacement Ratio
Equipment Upkeep Ratio
Equity Multiplier
Expenses to Current Assets
- F -
Financial Leverage Ratio
Fixed Assets to Short Term Debt
Fixed Charge Coverage
Fixed Costs (Excluding Labor) per Employee
Fixed Cost per Employee
Fixed Costs to Total Assets
Fixed Costs to Total Labor
Fixed Coverage
Fixed Labor to Total Labor
- G -
Gearing Ratio (a.k.a. Debt to Equity Ratio or Leverage Ratio)
Gross Profit Margin
Growth in Productivity and Knowledge Assets
Growth Rate in Earnings per Share
Growth Rate in Retained Earnings
- I -
Increase in Wages and Salaries per Employee
Income to Assets
Interest Cost of Inventory
Interest Coverage (a.k.a. Times Interest Earned)
Inventory Conversion Ratio
Inventory Turnover
- L -
Labor Costs to Net Income
Labor Costs to Sales
Labor Costs to Total Costs
Leverage Ratio (a.k.a. Gearing Ratio or Debt to Equity Ratio)
Liquidity Index
Long Term Debt to Shareholders Equity
Long Term Return on Training and Development
- M -
Margin of Safety
- N -
Net Cash Flows for Investing
Net Income Increases to Pay Increases
Net Income per Employee
Net Income to Assets
Net Income to Fixed Charges
Net One Time Gains to Income
Net One Time Gains to Sales
Net Profit Margin (see Profit Margin Ratio)
Net Sales per Employee
Net Sales to Gross Sales
Non-Current Assets to Non-Current Liabilities
Non-Operating Income to Net Income
Number of Days Inventory
- O -
Office Supplies and Repairs per Employee
Operating Cycle
Operating Income to Wages and Salaries
Operating Leverage
Operating Margin or Operating Profit Margin (see also Profit Margin Ratio)
Operations Cash Flow to Current Liabilities
Operations Cash Flow Plus Fixed Charges to Fixed Charges
Operations Cash Flow Plus Interest to Interest
Overhead to Direct Labor
Overhead to Variable Costs
- P -
Payment Period
Payment Period to Average Inventory Period
Payment Period to Operating Cycle
Percentage Change in Operating Income vs. Sales Volume
Percent Change in People Employed
Percent Export Earnings
Percent Export Revenues
Percent Growth in Productivity and Knowledge Assets
Percent Increase in Wages and Salaries per Employee
Percent Unstable Foreign Assets
Percent Unstable Foreign Earnings
Percent Unstable Foreign Revenues
Phone Costs per Employee
Pretax Margin or Pretax Profit Margin (see Profit Margin Ratio)
Price/Earnings Ratio
Productivity and Knowledge Assets
Productivity and Knowledge Contributed per Employee
Productivity and Knowledge Contribution
Profit Margin Ratio (a.k.a. Return on Sales)
Profits per Employee
- Q -
Quality Ratio
Quick Assets
Quick Ratio (a.k.a. Acid Test Ratio)
-R -
Repairs and Maintenance to Associated Assets
Residual Income to Net Income
Retained Earnings to Total Assets
Return on Assets
Return on Investment
Return on Sales (a.k.a. Profit Margin Ratio)
Revenues per Employee
- S -
Sales Return and Allowance to Sales
Sales to Net Income
Sales to Accounts Payable
Sales to Break-Even Point
Sales to Cash
Sales to Current Assets
Sales to Fixed Assets
Sales to Total Assets
Sales to Working Capital
Short Term Debt to Depreciation
Short Term Debt to Liabilities
Short to Long Term Debt
- T -
Times Interest Earned (a.k.a. Interest Coverage Ratio)
Trend in Sales
Training Costs per Employee
- W -
Working Capital
Working Capital From Operations to Total Liabilities
Working Capital Provided by Net Income
- Y -
Years Debt
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