SBI

Times Interest Earned

(Net Income + Interest Expense + Income Tax Expense) / Interest Expense

Return on common stockholders' equity

(net income - preferred dividends) / average common stockholders' equity

EPS

(net income - preferred dividends) / weighted average common shares outstanding

average collection period

365/accounts receivable turnover

days in inventory

365/inventory turnover

Industry averages

Comparisons with industry averages

Intracompany basis

Comparisons within a company

Trading security

bought and held primarily for sale in the near term to generate income on short-term price differences

payout ratio

cash dividends declared on common stock/net income

Channel stuffing

companies offer deep discounts and encourage customers to buy early rather than later

Intercompany basis

comparisons with other companies

inventory turnover

cost of goods sold/average inventory

current ratio

current assets /current liabilities

Gross profit rate

gross profit/net sales

Available for Sale security

held with the intent of selling them sometime in the future

Pro Forma income

income that excludes items that are unusual or non recurring

Price Earnings Ratio

market price per share/earnings per share

Free Cash Flow

net cash provided by operating activities - capital expenditures(PPE) - cash dividends

accounts receivable turnover

net credit sales/average net accounts receivable

return on assets

net income/average total assets

profit margin

net income/net sales

asset turnover

net sales/average total assets

debts to assets ratio

total liabilities/total assets