Ratio | Calculation |

Current ratio | Current assets/Current liabilities |

Quick ratio | (Current assets − inventories)/Current liabilities assets − Inventory)/Current liabilities |

Debt-to-assets ratio | Liabilities/Assets |

Equity ratio | Liabilities/Shareholders’ Equity |

Financial leverage | Change rate of EPS/Change rate of EBIT |

Operating leverage | Change rate of EBIT/Change rate of sales amount |

Degree of total leverage | Financial leverage × Operating leverage |