ART | Accounts receivable turnover | Net credit sales/average accounts receivable |
IT | Inventory turnover | Cost of goods sold/average inventory |
APT | Accounts payable turnover | Total supplier purchases/average accounts payable |
TAT | Total assets turnover | Sales or revenues/total assets |
FAT | Fixed assets turnover | Net sales/Net property, plan & equipment |
OET | Operating expense ratio | Property’s operating expense/gross operating income |
ROI | Return on investment | (Gain of investment-cost of investment)/cost of investment |
ACP | Average collection period | (number of working days * average amount of accounts receivables)/total amount of net credit sales during period |
APP | Average payment period | (number of working days * average amount of accounts payable)/total amount of net credit purchases during period |