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