| Financial Ratio Template |
| Ratio | Formula | Source of Data | Type of Financial Ratio |
| Current Ratio | (Current Assets/Current Liabilities) | Balance Sheet | Liquidity |
| Acid Test (Quick) Ratio | (Current Assets - Inventory)/(Current Liabilities) | Balance Sheet | Liquidity |
| Average Collection Period | (Accounts Receivable)/(Annual Credit Sales/365) | Balance Sheet and Income Statement | Liquidity |
| Accounts Receivable Turnover | (Annual Credit Sales)/(Accounts Receivable) | Balance Sheet and Income Statement | Liquidity |
| Inventory Turnover | (Cost of Goods Sold)/(Inventory) | Balance Sheet and Income Statement | Liquidity |
| Free cash flow | (Operating Cash Flow) - (Capital expenditures) | Cash Flow | Capital Structure |
| Debt Ratio | (Total Assets)/(Total Liabilities) | Balance Sheet | Capital Structure |
| Times Interest Earned | (Net Operating Income or EBIT)/(Interest Expense) | Income Statement | Capital Structure |
| Total Asset Turnover | (Sales)/(Total Assets) | Balance Sheet and Income Statement | Asset Management Ratios |
| Fixed Asset Turnover | (Sales)/(Net Plant and Equipment) | Balance Sheet and Income Statement | Asset Management Ratios |
| Gross Profit Margin | (Gross Profit)/(Sales) | Income Statement | Profitability Ratios |
| Operating Profit Margin | (Net Operating Income or EBIT)/(Sales) | Income Statement | Profitability Ratios |
| Net Profit Margin | (Net Income)/(Sales) | Income Statement | Profitability Ratios |
| Operating Return on Assets | (Net Operating Income or EBIT)/(Total Assets) | Balance Sheet and Income Statement | Profitability Ratios |
| Return on equity | (Net Income)/(Common Equity) | Balance Sheet and Income Statement | Profitability Ratios |
| -DuPont Method = (ROE) | (Net Income)/(Sales)*(Sales/Total Assets)*(1)/(1-Debt Ratio) = (Net Profit Margin)*(Total Asset Turnover)*Equity Multiplier | Balance Sheet and Income Statement | Profitability Ratios |
| Debt/equity ratio | (Total Liabilities)/(Stockholder's Equity) | Balance Sheet | Profitability Ratios |
| Earnings per share | (Net Income)/(# of Share Common Stock Outstanding) | Daily Market Data and Income Statement | Market Value Ratios |
| Price/earnings ratio (PE) | (Market Price Per Share)/(Earnings Per Share) = (Current Stock Price) /(Net Income/# of Shares Common Stock Outstanding) | Daily Market Data and Income Statement | Market Value Ratios |
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