Denominator of a ratio  Numerator of a ratio  
Net sales  Profit  Cash flow  Current assets  Total assets  Current debt  Total debt  
Net sales 
 Profit margin ratio  Cash flow to net sales ratio 




Profit 







Cash flow 







Current assets 







Total assets  Capital turnover#  Return on investment ratio¤ 



 Debt to assets ratio& 
Current debt 


 Current ratio 



Total debt 

 Cash flow to debt ratio§ 



