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Re-Classification of Financial Ratios

Table 1:

Ratios Labels Ratios Labels
Liquidity ratios Leverage ratio
Current ratio LIR1 Debt to Assets LR1
Quick Ratio LIR2 Debt to Equity LR2
Working capital to sales ratio LIR3 Times interest earned LR3
Cash ratio LIR4
Profitability ratio Market ratio
Gross profit margin PR1 EPS MR1
Operating profit margin PR2 Dividend yield MR2
Net profit margin PR3 DPO MR3
Return on equity PR4 P/R ratio MR4
Return on assets PR5 Dividend cover MR5
Activity ratio
Inventory turnover (times) AR1
Inventory turnover (days) AR2
A/R Turnover (times) AR3
TA turnover AR5
FA Turnover AR6
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