Classification of financial performance indicators

1 - Current ratio, liquidity

Current ratio, liquidity' is derived as follows: current assets divided by current liabilities.

2 - Debt structure ratio, liquidity

Debt structure ratio, liquidity' is derived as follows: current liabilities divided by total liabilities.

3 - Debt-to-asset (debt) ratio, solvency

Debt-to-asset (debt) ratio, solvency' is derived as follows: total liabilities divided by total assets.

4 - Debt-to-equity (leverage) ratio, solvency

Debt-to-equity (leverage) ratio, solvency' is derived as follows: total liabilities divided by total shareholders' equity.

5 - Operating ratio, profitability

Operating ratio, profitability' is derived as follows: operating expenses divided by operating revenue.

6 - Operating profit margin, profitability

Operating profit margin, profitability' is derived as follows: net operating income divided by operating revenue.

7 - Profit margin, profitability

Profit margin, profitability' is derived as follows: net income divided by operating revenue.

8 - Return on assets, profitability

Return on assets, profitability' is derived as follows: net income divided by total assets.

9 - Return on investment, profitability

Return on investment, profitability' is derived as follows: sum of net income and interest expenses divided by total assets.

10 - Interest coverage ratio

11 - Revenue to equity ratio

12 - Revenue to closing inventory ratio

13 - Current debt to equity

14 - Net profit to equity

15 - Net fixed assets to equity

16 - Gross margin

17 - Collection period for accounts receivable