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 |