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Business Ratios and Formulas-A Comprehensive Guide 2nd Edition.pdf
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Business Ratios and Formulas
Steven M. Bragg
This book is printed on acid-free paper.
Copyright © 2007 by John Wiley & Sons, Inc. All rights reserved.
Published by John Wiley & Sons, Inc., Hoboken, New Jersey
Published simultaneously in Canada.
ISBN-13: 978-0-470-05517-5 (cloth)
ISBN-10: 0-470-05517-0 (cloth)
1 Introduction 1
2 Asset Utilization Measurements 5
Sales to Working Capital Ratio 6
Sales to Fixed Assets Ratio 7
Sales to Administrative Expenses Ratio 9
Sales to Equity Ratio 10
Sales per Person 11
Sales Backlog Ratio 13
Sales Returns to Gross Sales Ratio 14
Repairs and Maintenance Expense to Fixed Assets Ratio 15
Accumulated Depreciation to Fixed Assets Ratio 17
Fringe Benefits to Wages and Salaries Expense 18
Sales Expenses to Sales Ratio 19
Discretionary Cost Ratio 20
Interest Expense to Debt Ratio 21
Foreign Exchange Ratios 22
Overhead Rate 24
Goodwill to Assets Ratio 26
Overhead to Cost of Sales Ratio 27
Investment Turnover 29
Break-Even Point 30
Margin of Safety 31
Tax Rate Percentage 32
3 Operating Performance Measurements 35
Operating Assets Ratio 35
Sales to Operating Income Ratio 37
Sales Margin 38
Gross Profit Percentage 39
Gross Profit Index 40
Investment Income Percentage 41
Operating Profit Percentage 42
Operating Leverage Ratio 43
Net Income Percentage 44
Core Operating Earnings 46
Profit per Customer Visit 47
Profit per Person 48
Core Growth Rate 49
Quality of Earnings Ratio 50
4 Cash Flow Measurements 53
Cash Flow from Operations 53
Cash Flow Return on Sales 55
Fixed Charge Coverage 56
Expense Coverage Days 57
Cash Flow Coverage Ratio 59
Cash Receipts to Billed Sales and Progress Payments 60
Cash to Current Assets Ratio 61
Cash Flow to Fixed Asset Requirements 62
Cash Flow Return on Assets 63
Cash to Working Capital Ratio 65
Cash Reinvestment Ratio 66
Cash to Current Liabilities Ratio 67
Cash Flow to Debt Ratio 68
Stock Price to Cash Flow Ratio 70
Dividend Payout Ratio 71
5 Liquidity Measurements 73
Accounts Receivable Turnover 73
Average Receivable Collection Period 75
Days Delinquent Sales Outstanding 76
Days Sales in Receivables Index 77
Accounts Receivable Investment 78
viii / Contents
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Customer Turnover 282
Net Promoter Score 284
Browse to Buy Conversion Ratio 285
Recency 286
Direct Mail Effectiveness Ratio 287
Inbound Telemarketing Retention Ratio 289
Proportion of Completed Sales to Home Page Views 290
Quote to Close Ratio 291
Pull-Through Rate 292
Sales per Salesperson 293
Sales Productivity 294
Sales Effectiveness 296
Sales Trend Percentage by Product Line 297
Product Demand Elasticity 298
Days of Backlog 299
15 Measurement Analysis with an Electronic Spreadsheet 301
Financial Statement Proportional Analysis 302
Financial Statement Ratio Analysis 303
Automated Ratio Result Analysis 306
Leverage Analysis 307
Trend Analysis 309
Forecasting 311
Cash Flow Analysis 314
Capital Asset Analysis 316
Contents / xiii
387pages
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