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