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| Financial
Ratios - Bean Counter
https://www.dwmbeancounter.com |
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| Instructions |
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| Enter the yearly amounts in
the Balance Sheet and Income Statements |
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| The ratios are automatically
calculated |
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| Note: The
divide by zero error will correct when data is entered. |
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| Comparative
Balance Sheets |
PY3 |
PY2 |
PY1 |
CY |
|
| Cash |
0 |
0 |
0 |
0 |
| Marketable securities |
0 |
0 |
0 |
0 |
| Accounts receivable |
0 |
0 |
0 |
0 |
| Inventory |
0 |
0 |
0 |
0 |
|
Total current assets |
0 |
0 |
0 |
0 |
| Net fixed assets |
0 |
0 |
0 |
0 |
| Total assets |
0 |
0 |
0 |
0 |
|
| Accounts payable |
0 |
0 |
0 |
0 |
| Accrued liabilities |
0 |
0 |
0 |
0 |
| Notes payable |
0 |
0 |
0 |
0 |
|
Total current liabilities |
0 |
0 |
0 |
0 |
|
| Long-term debt |
0 |
0 |
0 |
0 |
|
| Capital |
0 |
0 |
0 |
0 |
| Retained earnings |
0 |
0 |
0 |
0 |
|
Total equity |
0 |
0 |
0 |
0 |
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| Total liabilities and equity |
0 |
0 |
0 |
0 |
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| Comparative Income Statements |
PY3 |
PY2 |
PY1 |
CY |
|
| Sales |
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0 |
0 |
0 |
| Cost of sales |
|
0 |
0 |
0 |
| Gross profit |
|
0 |
0 |
0 |
| Selling expenses |
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0 |
0 |
0 |
| General and admin expenses |
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0 |
0 |
0 |
| Operating profit |
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0 |
0 |
0 |
| Interest expense |
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0 |
0 |
0 |
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Pre-tax income |
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0 |
0 |
0 |
| Income taxes |
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0 |
0 |
0 |
| Net income |
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0 |
0 |
0 |
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| Short term liquidity |
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| Current ratio |
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| Measures the ability to pay current
liabilities out of current assets. |
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Current assets |
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0 |
0 |
0 |
| /
Current liabilities |
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0 |
0 |
0 |
| =
Current ratio |
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#DIV/0! |
#DIV/0! |
#DIV/0! |
| Quick ratio (Acid Test) |
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| Measures the ability to pay current
liabilities out of the most liquid of current assets. |
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(Cash |
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0 |
0 |
0 |
| +
Marketable secrities |
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0 |
0 |
0 |
| +
Accounts receivable) |
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0 |
0 |
0 |
| /
Current liabilities |
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0 |
0 |
0 |
| =
Quick ratio |
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#DIV/0! |
#DIV/0! |
#DIV/0! |
| Accounts receivable turnover |
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| Measures the ability to collect from
customers. |
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Annual net credit sales |
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0 |
0 |
0 |
| /
Average net account receivables |
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0 |
0 |
0 |
| =
Accounts receivable turnover |
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#DIV/0! |
#DIV/0! |
#DIV/0! |
| Average collection period
(Days Sales Outstanding) |
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| Measures the average number of day that
it takes to collect accounts receivable. |
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365 days |
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365 |
365 |
365 |
| /
Accounts receivable turnover |
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#DIV/0! |
#DIV/0! |
#DIV/0! |
| =
Average collection period (Days Sales Outstanding) |
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#DIV/0! |
#DIV/0! |
#DIV/0! |
| Inventory turnover |
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| Measures the saleability of
inventory. Indicates the number of
time inventory is sold or "turned" per year. |
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Cost of goods sold |
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0 |
0 |
0 |
| /
Average inventory |
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0 |
0 |
0 |
| =
Inventory turnover |
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#DIV/0! |
#DIV/0! |
#DIV/0! |
| Days sales in inventory |
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| Measures inventory levels based on days
sales. |
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365 days |
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365 |
365 |
365 |
| /
Inventory turnover |
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#DIV/0! |
#DIV/0! |
#DIV/0! |
| =
Days sales in inventory |
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#DIV/0! |
#DIV/0! |
#DIV/0! |
| Inventory to net working
capital |
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Inventory |
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0 |
0 |
0 |
| /
Net working capital |
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0 |
0 |
0 |
| =
Inventory to net working capital |
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#DIV/0! |
#DIV/0! |
#DIV/0! |
| Long term solvency |
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| Debt ratio |
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| Indicates the percentage of assets
financed with debt or liabilities |
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Total liabilities |
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0 |
0 |
0 |
| /
Total assets |
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0 |
0 |
0 |
| =
Debt ratio |
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#DIV/0! |
#DIV/0! |
#DIV/0! |
| Times interest earned - income
(interest coverage) |
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| Measures the ability to pay interest out
of profits. |
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Net income before interest expense and taxes |
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0 |
0 |
0 |
| /
Interest expense |
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0 |
0 |
0 |
| =
Times interest earned - income (interest coverage) |
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#DIV/0! |
#DIV/0! |
#DIV/0! |
| Times interest earned - cash
flow (interest coverage) |
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| Measures the ability to pay interest out
of cash flow. |
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Cash flow from operations and interest |
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0 |
0 |
0 |
| /
Interest expense |
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0 |
0 |
0 |
| =
Times interest earned - cash flow (interest coverage) |
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#DIV/0! |
#DIV/0! |
#DIV/0! |
| Total assets to equity |
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Total assets |
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0 |
0 |
0 |
| /
Total stockholders equity |
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0 |
0 |
0 |
| =
Total assets to equity |
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#DIV/0! |
#DIV/0! |
#DIV/0! |
| Total liabilities to total
assets |
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Total liabilities |
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0 |
0 |
0 |
| /
Total assets |
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0 |
0 |
0 |
| =
Total liabilities to total assets |
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#DIV/0! |
#DIV/0! |
#DIV/0! |
| Total liabilities to equity |
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Total liabilities |
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0 |
0 |
0 |
| /
Total stockholders equity |
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0 |
0 |
0 |
| =
Total liabilities to equity |
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#DIV/0! |
#DIV/0! |
#DIV/0! |
| Interest bearing debt to total
assets |
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Interest bearing debt |
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0 |
0 |
0 |
| /
Total assets |
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0 |
0 |
0 |
| =
Interest bearing debt to total assets |
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#DIV/0! |
#DIV/0! |
#DIV/0! |
| Interest bearing debt to
equity |
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Interest bearing debt |
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0 |
0 |
0 |
| /
Total equity |
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0 |
0 |
0 |
| =
Interest bearing debt to equity |
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#DIV/0! |
#DIV/0! |
#DIV/0! |
| Long term debt to long term
capital |
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Long term debt / |
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0 |
0 |
0 |
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(Long term debt |
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0 |
0 |
0 |
| +
Total equity) |
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0 |
0 |
0 |
| =
Long term debt to long term capital |
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#DIV/0! |
#DIV/0! |
#DIV/0! |
| Profitability Ratios |
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| Return on assets |
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| Measures the effectiveness of assets used
to produce profits. |
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Net income |
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0 |
0 |
0 |
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Average total assets |
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0 |
0 |
0 |
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Return on assets |
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#DIV/0! |
#DIV/0! |
#DIV/0! |
| Return on equity |
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| Measures the profitibility of owners
investments. |
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Net income |
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0 |
0 |
0 |
| /
Average stockholders equity |
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0 |
0 |
0 |
| =
Return on equity |
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#DIV/0! |
#DIV/0! |
#DIV/0! |
| Gross margin |
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Gross profit |
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0 |
0 |
0 |
| /
Sales |
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0 |
0 |
0 |
| =
Gross margin % |
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#DIV/0! |
#DIV/0! |
#DIV/0! |
| Operating margin |
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Operating profit |
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0 |
0 |
0 |
| /
Sales |
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0 |
0 |
0 |
| =
Operating margin |
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#DIV/0! |
#DIV/0! |
#DIV/0! |
| Profit margin |
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| Measures the % of each $1 of revenue that
is left over as profit. |
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Net income |
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0 |
0 |
0 |
| /
Sales |
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0 |
0 |
0 |
| =
Profit margin |
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#DIV/0! |
#DIV/0! |
#DIV/0! |
| Total asset turnover |
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| Measures the efficiency of assets used to
produce sales. |
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Sales |
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0 |
0 |
0 |
| /
Average total assets |
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0 |
0 |
0 |
| =
Total asset turnover |
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#DIV/0! |
#DIV/0! |
#DIV/0! |
| Fixed assets turnover |
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| Measures the efficiency of fixed assets
used to produce sales. |
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Sales |
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0 |
0 |
0 |
| /
Average fixed assets |
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0 |
0 |
0 |
| =
Fixed asset turnover |
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#DIV/0! |
#DIV/0! |
#DIV/0! |
| Current asset turnover |
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Sales |
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0 |
0 |
0 |
| /
Average current assets |
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0 |
0 |
0 |
| =
Current asset turnover |
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#DIV/0! |
#DIV/0! |
#DIV/0! |
| DuPont Return on Investment |
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Net income |
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0 |
0 |
0 |
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Average total assets |
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0 |
0 |
0 |
| =
Return on investment |
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#DIV/0! |
#DIV/0! |
#DIV/0! |
|
or |
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Net profit margin |
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#DIV/0! |
#DIV/0! |
#DIV/0! |
| /
Total asset turnover |
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#DIV/0! |
#DIV/0! |
#DIV/0! |
| =
Return on investment |
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#DIV/0! |
#DIV/0! |
#DIV/0! |
| Modified DuPont - Return on
Equity |
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Net profit after tax |
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0 |
0 |
0 |
| /
Average stockholders equity |
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0 |
0 |
0 |
| =
Return on equity |
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#DIV/0! |
#DIV/0! |
#DIV/0! |
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or |
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Average total assets |
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0 |
0 |
0 |
| /
Average equity |
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0 |
0 |
0 |
| =
Equity mutliplier |
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#DIV/0! |
#DIV/0! |
#DIV/0! |
| x
ROI |
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#DIV/0! |
#DIV/0! |
#DIV/0! |
| =
Return on equity |
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#DIV/0! |
#DIV/0! |
#DIV/0! |
| Other Ratios |
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| Accounts payable turnover |
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Total purchases |
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0 |
0 |
0 |
| /
Average accounts payable |
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0 |
0 |
0 |
| =
Accounts payable turnover |
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#DIV/0! |
#DIV/0! |
#DIV/0! |
| Days purchases in accounts payable |
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365 days |
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365 |
365 |
365 |
| /
Account payable turnover |
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#DIV/0! |
#DIV/0! |
#DIV/0! |
| =
Days purchases in accounts payable |
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#DIV/0! |
#DIV/0! |
#DIV/0! |
| Days in Cash Operation Cycle |
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Average collection period (Days Sales Outstanding) |
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#DIV/0! |
#DIV/0! |
#DIV/0! |
| +
Days sales in inventory |
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#DIV/0! |
#DIV/0! |
#DIV/0! |
| -
Days purchases in accounts payable |
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#DIV/0! |
#DIV/0! |
#DIV/0! |
| =
Days in Cash Operation Cycle |
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#DIV/0! |
#DIV/0! |
#DIV/0! |
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