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# Ratio

current

quick

inventory turnover

## Account receivable turnover

Debt

Return on interest

Debt equity

Equity multiplier

Formula

## Return on owners equity (ROE)

2013
Calculation

Formula
current assets
current liability

## current assets - inventories

current liabilities

## cost of goods sold

average inventories
accounts receivable
sales

or

sales
inventory

360 days

sales
total assets

sales
fixed assets

credit sales
account receivable

total liabilities
total assets

interest expense

## total liabilities (debt)

share holders equity

total assets
share holders equity

long-term liabilities
long-term liabilities + equity

gross profit
sales

sales

net income

sales
net income
total assets

net profit
equity owners

2013
Calculation
5417.4
2040.2

2014
Calculation
4980.5
2252.6

2.66x

5417.4 - 87.6
2040.2

2.61x

4980.5 - 100.3
2252.6

5527.2
87.6

63.1x

-5823.4
100.3

22.24 days

817.5
8229.4

8327.5
19851.9

0.42x

8229.4
20797.2

8327.5
19851.9

0.42x

8229.4
11334.5

8327.5
514.4

16.19x

8229.4
817.5

22.03%

4523.5
20797.2

1766.5
18.9

93.47x

1524.5
48.4

4374.3
15477.6

0.28x

4523.5
16273.7

19851.9
15477.6

1.28x

20797.2
16273.7

514.4
8327.5

4374.3
19851.9

360

100

2334.1
17811.7

100

13.10%

2270.9
2270.9 + 16273.7

2800.3
8327.5

100

33.62%

2406
8229.4

1766.5
8327.5

100

21.21%

1524.5
8229.4

1584.1

100

19.02%

1140.3

8327.5

8229.4

1584.1
19851.9

100

7.98%

1140.3
20797.2

1584.1
15477.8

100

10.23%

1140.3
16304.3

=

2.21x

2.17x

58.06x

36 days

0.4x

0.73x

10.07x

21.80%

31.5x

0.28x

1.28x

100

12.30%

100

29.23%

100

18.52%

100

13.90%

360

100

100

5.48%

100

7%