Profitability Ratios 

  • gross margin = (gross profit / revenue) x 100

  • operating margin (OM) = (operating income / revenue) x 100

  • net margin = (net profit / revenue) x 100


Liquidity Ratios


Operating Ratios

  • return on total assets (ROA) = (net income / total assets) x 100

  • return on common equity (ROE) = (net income / common equity) x 100 

  • DuPont Equation = (net income / sales) x (sales / total assets) x (total assets /book value of equity)

  • days sales outstanding (DSO) = accounts receivable / average sales per day

  • fixed asset turnover = net sales / net fixed assets

  • total asset turnover = net sales revenue / total assets


Working Capital Ratios

  • accounts receivable days = (AR / revenue) x 365

  • accounts payable days = (AP / COGS) x 365

  • inventory days = inventory / COGS) x 365

  • inventory turnover = COGS / inventory

  • basic earning power (BEP) = EBIT (earnings before interest and taxes)/total assets


Interest Coverage Ratios

  • EBIT Interest Coverage = EBIT / interest expense

  • EBITDA Interest Coverage = EBITDA / interest expense


Leverage Ratios

  • debt to equity = total liabilities / total equity

  • debt to assets = total liabilities / total assets

  • debt to capital = total liabilities / (total debt + shareholder’s equity)

  • times interest earned (TIE) = Earnings Before Interest & Taxes / Interest Expense


Valuation Ratios

  • Enterprise value = market capitalization + debt - cash

  • economic value added (EVA) = market value of equity + long term debt - cash

  • market value added (MVA) = market value of the firm – invested capital


Market Value Ratios

  • price/earnings = market price per share / earnings per share

  • market to book = market capitalization / total book value


Time Value of Money

  • present value (PV) = Future Value / (1+r)N [r = interest rate; N = number of years]

  • future value (FV) = Present Value (1+r)N  [r = interest rate; N = number of years]

  • net present value (NPV) = investment amount – PV of future cash flows


Other Financial Calculations

  • breakeven point in units (BEP) = total fixed costs / contribution margin per unit


  • breakeven point in dollars (BEP) = fixed costs / contribution margin ratio


  • rate of return = ( (current value – investment) / investment ) x 100



risk-free rate + (beta of the security x (expected return of the market – risk-free rate)


  • free cash flow (FCF) = net operating profit after taxes – net working capital



projected increase in assets – spontaneous increase in liabilities – increases in retained earning

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  • line 71 of /lib/classes/hook/output/before_footer_html_generation.php: call to get_plugins_with_function()
  • line 987 of /lib/classes/output/core_renderer.php: call to core\hook\output\before_footer_html_generation->process_legacy_callbacks()
  • line 94 of /mod/page/view.php: call to core\output\core_renderer->footer()