Escolar Documentos
Profissional Documentos
Cultura Documentos
Liquidity Ratios
Current Ratio = Current Assets / Current Liabilities
Acid Test Ratio = Quick Assets / Current Liabilities
Cash Ratio = ( Cash + Marketable Securities ) / Current Liabilities
Leverage Ratios
Debt Ratio = Total Liabilities / Total Assets
SOLVENCY RATIOS
Debt-Equity Ratio = Total Liabilities / Total Equity
Evaluates the capital structure of a company. A D/E ratio of more than 1 implies
that the company is a leveraged firm; less than 1 implies that it is a conservative
one.
Times Interest Earned = EBIT / Interest Expense
INVESTMENT RATIOS