Current Ratio

Current Assets / Current Liabilities

(Groups 1-6) / (Groups 8-9)

Debt to Equity Ratio

(Liabilities + Debt) / (Equity)

Group 8-10 / Groups 11-18

Acid-Test Ratio

Cash & A/R / Current Liabilities

(Groups 1-3) / (Groups 8-9)

Times Interest Earned

(Income Excluding Interest and Taxes) / Interest

(Groups 13-15) / (Group 16 + Group 17 )

Inventory Turnover

(COGS / Avg. Inventory) Annualized

((Group 15) / (Monthly Average of Group 4)) * (periods per year / current period)

Debt Ratio

Liabilities / Assets

(Groups 8-11) / (Group 1-7)

Avg. Days to Turnover

(Average Inventory / COGS) * Number of Days YTD

(Monthly Avg. Group 4 / Group 15) * number of days YTD

Equity Ratio

Equity / Assets

Groups 11-18 / Groups 1-7

Days Sales in Inventory

(Inventory / COGS) * Num of days YTD

(Group 4 / Group 15 ) * num days to date

Return on Total Assets

Income / Assets

(Group 13-Group 18) / (Monthly Avg. of Groups 1-7) * (periods per year / current period)

A/R Turnover

(Sales / Avg A/R) Annualized

(Group 14 / Monthly Average of Group 2) * (periods per year / current period)

Gross Profit Ratio

(Sales - COGS) / Sales

(Group 14 - Group 15) / Group 14

Avg. Age A/R

(Average A/R / Sales) * Number of days YTD

(Monthly Avg. Group 2 / Group 14 ) * number of days YTD

Earnings to Sales Ratio

YTD Net Income / Sales

(Groups 13-18) / Group 14

Days of Sales in A/R

(A/R / Sales) * Num of days YTD
(Group 2 / Group 14) * Num of days YTD

Asset Turnover Ratio

(Sales / Monthly Avg. Assets) Annualized

(Group 14 / Monthly Avg. of Groups 1-7) * (periods per year / current period) 

Avg. Operating Cycle

Inventory Turnover + Avg AR

Turnover = (Monthly Avg. Group 4 / Group 15) * number of days YTD

Avg AR = (Monthly Avg. Group 2 / Group 14) * Number of days YTD

Return on Owners Equity

Income / (Equity + Income) Annualized

(Groups 13-18) / (Monthly Avg. of Groups 12-18) * (periods per year / current period)

Year Operating Cycle

Turnover + Days of A/R

Turnover = (Monthly Avg. Group 4 / Group 15) * Num of days YTD

(Inventory / COGS) * Num of days YTD

Return on Long Term Capital

Income / (Assets - Liabilities)

(Groups 13-18) / (Monthly Avg. of Groups 1-9) * (periods per year / current period)

Cash

Cash

1

A/R Trade

A/R-trade less: doubtful accts

2

A/R Other

All other A/R

3

Inventory

Inventory

4

Inventory - Supplies

Inventory-supplies

5

Current Assets

Prepaid Expenses

6

Prepaid Expenses

Prepaid Expenses

6

Accumulated Depreciation

Fixed, deferred, & other assets

7

Fixed Assets

Fixed, deferred, & other assets

7

Other Assets

Fixed, deferred, & other assets

7

A/P Clearing

A/P Trade, A/P Customer Refunds

8

A/P Trade

A/P Trade, A/P Customer Refunds

8

A/P Other

All other payables

9

Other Liabilities

All other payables

9

Other Payables

All other payables

9

Long-term Liabilities

Long Term Debt - Shareholder Loans

10

Shareholder Loans

Shareholder Loans

11

Equity

Shareholder equity - YTD net income

12

Retained Earnings

Shareholder equity - YTD net income

12

A/R Absorption

YTD Net Income

13

A/R Discount

YTD Net Income

13

A/R Write-Off

YTD Net Income

13

A/P Discounts

YTD Net Income

13

A/P Write-off

YTD Net Income

13

Currency Exchange Gain/Loss

YTD Net Income

13

Finance Charge

YTD Net Income

13

Other Expenses

YTD Net Income

13

Other Income

YTD Net Income

13

Other

YTD Net Income

13

Sales Taxes

YTD Net Income

13

Transfer Buy

YTD Net Income

13

Transfer Purchase

YTD Net Income

13

Transfer Sales

YTD Net Income

13

Unrealized Currency Gain or Loss

YTD Net Income

13

Sales

Sales income

14

COGS

COGS

15

Inventory Change

COGS

15

Interest Expense- General

Interest Expense- General

16

Interest Expense - Long term

Interest Expense - Long term

17

Income Taxes

Taxes

18

Other Taxes

Taxes

18

Inter-Company Buy

None

19

Intercompany Due From

None

19

Intercompany Due To

None

19

Statistical

None

19