CURRENT RATIO: Current assets Liquidity Ratios Current liabilities QUICK RATIO: tash + ST investments + receivable: Current liabilities DEBT TO TOTAL ASSETS: Total debt Total assets Debt ratios DEBT TO TOTAL EQUITY: Total debt Total equity TIMES INTEREST EARNED Income before tax and interest Interest charges Mangement ACCOUNTS RECEIVABLE TURNOVER: Net credit sales ratios Average net accounts receivable INVENTORY TURNOVER: Cost of goods sold Average inventory NET PROFIT ON SALES: Net income Net sales Profitabilty ratios GROSS PROFIT MARGIN Gross profit Net sales RETURN ON ASSETS: Net income + interest Average assets RETURN ON EQUITY: Net income - preferred dividends Average common equity BOOK VALUE: Common equity Common shares EARNINGS PER SHARE: Income available to common Average number of shares