A. Profitability | Frequency¤ | Rank# |
1) Return on investment ratio = ROI = (NS − TE)/TA = NS/TA − TE/TA | 89 | 1 |
Components of ROI: | ||
2) Profit margin ratio = PRM = (NS − TE)/NS = 1 − TE/NS | 9 | 21 |
3) Capital turnover = CTR = NS/TA | 32 | 7 |
B. Dynamic liquidity | ||
4) Traditional cash flow to sales ratio = TCF = (NS − CE)/NS = 1 − CE/NS | 9 | 20 |
C. Static liquidity | ||
5) Current ratio = CRA = CA/CD | 51 | 2 |
D. Static solidity (long-term solvency) | ||
6) Debt to assets ratio = DAR = TD/TA | 46 | 3 |
E. Dynamic solidity (long-term solvency) | ||
7) Cash flow to debt ratio = CFD = (NS − CE)/TD = NS/TD − CE/TD | 43 | 5 |