Financial Indicator Calculations

Following are the calculations used to determine the Financial Indicator amounts:

Label	Calculation
Current Ratio	(Total Current Assets) / (Total Current Liabilities)
Quick Ratio	(Cash & Cash Equivalents + Trade Receivables) / (Total Current Liabilities)
Sales/Receivables	(Net Sales) / (Trade Receivables (net))
Days’ Receivables	365 / (Sales/Receivables)
Total Cost of Goods Sold/Inventory	(Total Cost of Goods Sold) / (Inventory)
Days’ Inventory	365 / (Total Cost of Goods Sold/Inventory)
Total Cost of Goods Sold/Payables	(Total Cost of Goods Sold) / (Trade Payables)
Days’ Payables	365 / (Total Cost of Goods Sold /Payables)
Sales/Working Capital	(Net Sales) / (Net Working Capital)
EBIT/Interest	(Earnings Before Interest and Taxes) / (Annual Interest Expense)
Debt Coverage Ratio	(Net Income + Depreciation + Amortization) / (Current Maturities Long-Term Debt + Interest Expense)
Fixed/Worth	(Net Fixed Assets) / (Net Worth)
Debt/Worth	(Total Liabilities) / (Net Worth)
ROA	(Profit Before Taxes) / (Total Assets) X 100
ROI	(Net Income) / (Net Fixed Assets)
Sales/Total Assets	(Net Sales) / (Total Assets) X 100
Cash Flow from Operations (FASB 95)	Change in Net Income + Total Adjustments to Net Income
EBITDA (Earning Before Interest, Taxes, Depreciation, and Amortization)	Net Income + Business Income Taxes + Interest Expense + Depreciation + Amortization
Business Cash Flow	Net Income + Depreciation + Amortization

Published date: 10/23/2019