Rumus-rumus dalam Analisis Rasio Keuangan

Berikut ini beberapa rumus dalam analisis rasio keuangan:

Current ratio = current assets / current liabilities

Quick ratio = (current assets – inventory0 / current liabilities

Cash ratio = cash / current liabilities

Interval measure = current assets / average daily operating costs

Total debt ratio = (total assets – total equity) / total assets

Debt-equity ratio = total debt / total equity

Equity multiplier = total assets / total equity

Long-term debt ratio = long-term debt / (long term debt + total equity)

Times interest earned ratio = EBIT / interest

Cash coverage ratio = (EBIT + depretiation) / interest

Inventory turn over = COGS / inventory

Days’ sales in inventory = 365 days / inventory turn over

Receivables turnover = sales / Account receivable

Days’ sales in receivables = 365 days / receivables turnover

NWC turn over = sales / NWC

Fixed asset turnover = sales / net fixed assets

Total assets turnover = sales / total assets