2021年1月23日发(作者：如果没有)
Ratios
Profitability ratios
Profitability ratios measure the firm's use of its assets and control of its expenses to generate an
acceptable rate of return.
Gross margin, Gross profit margin or Gross Profit Rate

OR



Operating margin, Operating Income Margin, Operating profit margin or Return on sales
(ROS)


Note: Operating income is the difference between operating revenues and operating
expenses, but it is also sometimes used as a synonym for EBIT and operating profit.
[10]
This
is true if the firm has no non-operating income. (Earnings before interest and taxes / Sales)


Profit margin, net margin or net profit margin



Return on equity (ROE)



Return on investment (ROI ratio or Du Pont ratio)



Return on assets (ROA)



Return on assets Du Pont (ROA Du Pont)



Return on Equity Du Pont (ROE Du Pont)



Return on net assets (RONA)



Return on capital (ROC)



Risk adjusted return on capital (RAROC)


OR



Return on capital employed (ROCE)


Note: this is somewhat similar to (ROI), which calculates Net Income per Owner's Equity


Cash flow return on investment (CFROI)



Efficiency ratio



Net gearing


Liquidity ratios
Liquidity ratios measure the availability of cash to pay debt.
Current ratio



Acid-test ratio (Quick ratio)
[17]




Operation cash flow ratio


Activity ratios
Activity ratios measure the effectiveness of the firms use of resources.
Average collection period



Degree of Operating Leverage (DOL)



DSO Ratio



Average payment period



Asset turnover



Inventory turnover ratio



Receivables Turnover Ratio



Inventory conversion ratio