Market value added : market value of equity – book value of equity Market-to-book ratio: market value of equity / book value of equity ROA: after-tax operating income/ total assets ROC: after-tax operating income/(long-term debt + equity) ROE: net income / equity EVA : after-tax operating income – cost of capital *capital Operating profit margin : after-tax operating income/sales Asset turnover: sales/total assets at start of the year Fixed-asset turnover: sales /fixed assets at the start of year Receivables turnover: sales /receivables at start of year Average collection period (days): receivables at start of year /daily sales Inventory turnover: cost of goods sold /inventory at start of year Days in inventory: inventories at start of year / daily cost of goods sold Long-term debt ratio : long-term debt /(long-term debt + equity) Long-term debt-equity ratio : long-term debt /equity Total debt ratio: total liabilities/total assets Times interest earned: EBIT/ interest payments Cash coverage ratio: (EBIT + depreciation)/interest payments Net working capital to assets: net working capital /total assets Current ratio: current assets / current liabilities Quick ratio: (cash + marketable securities+ receivables)/current liabilities Cash ratio: (cash + marketable securities)/current liabilities Payout ratio: dividends / earnings Sustainable growth :(1 – payout ratio )X ROE EBIT= total revenues – costs – depreciation after-tax operating income = net income + tax(1- t) 本文来源:https://www.wddqw.com/doc/e0655770b52acfc788ebc916.html