| 
								Current Ratio = Total Current Assets / Total Current Liabilities = 
								
							 | 
					  
					  
							| 
								Quick Ratio = (Total Current Assets - Inventory) / Total Current Liabilities = 
								
							 | 
					  
					  
							| 
								Receivable Turnover = Sales / Accounts Receivable = 
								
							 | 
					  
					  
							| 
								Days' Receivables = Days / Receivable Turnover = 
								
							 | 
					  
					  
							| 
								Inventory Turnover = Cost of Goods Sold / Inventory = 
								
							 | 
					  
					  
							| 
								Days' Inventory = Days / Inventory Turnover = 
								
							 | 
					  
					  
							| 
								Fixed Assets Turnover = Sales / Net Fixed Assets = 
								
							 | 
					  
					  
							| 
								Total Assets Turnover = Sales / Total Assets = 
								
							 | 
					  
					  
							| 
								Times Interest Earned = Earnings Before Interest and Taxes / Interest Expense = 
								
							 | 
					  
					  
							| 
								Debt Ratio = (Total Assets - Total Owner's Equity) / Total Assets = 
								
							 | 
					  
					  
							| 
								Debt to Equity Ratio = (Total Assets - Total Owner's Equity) / Total Owner's Equity = 
								
							 | 
					  
					  
							| 
								Equity Multiplier = Total Assets / Total Owner's Equity = 
								
							 | 
					  
					  
							| 
								Profit Margin = Net Income / Sales = 
								
							 | 
					  
					  
							| 
								Return on Assets (ROA) = Net Income / Total Assets = 
								
							 | 
					  
					  
							| 
								Return on Equity (ROE) = Net Income / Total Owner's Equity = 
								
							 | 
					  
					  
							| 
								Payout and Retention Ratios = Dividend / Net Income = 
								
							 | 
					  
					  
							| 
								Earning per Share = Net Income / Shares Outstanding = 
								
							 | 
					  
					  
							| 
								Price/Earning Ratio = Price per Share / Earning per Share = 
								
							 | 
					  
					  
							| 
								Book Value per Share = Total Owner's Equity / Shares Outstanding = 
								
							 | 
					  
					  
							| 
								Market-to-Book Ratio = Price per Share / Book Value per Share = 
								
							 |