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All income and expense values used in ratio calculations are obtained from the Income Statement.
Current Ratio:
(Total Current Assets – Loans to Affiliate Current - Loans to Shareholders Curr ) / (Total Current Liabilities – Loans from Affiliate Current - Loans from Shareholders Curr)
Quick Ratio (Acid Test):
(Cash + Certificates of Deposit + Marketable Bonds + Notes Receivable Curr + Acct Rec 1-10 + AR Progress Billing + AR Curr Retention + AR other – Reserve for Bad Debts) / (Total Current Liabilities – Loans from Affiliate Current - Loans from Shareholders Curr)
Cash Ratio:
(Cash + Certificates of Deposit + Marketable Bonds + Notes Receivable Curr) / (Total Current Liabilities – Loans from Affiliate Current - Loans from Shareholders Curr)
Receivables / Payables
(Acct Rec 1:10 - Reserve for Bad Debts + Acct Rec Progress Billing + Acct Rec Current Retention) / (Acct Pay 1:10 + Acct Pay Retention)
Working Capital:
(Total Current Assets – Loans to Affiliate Current - Loans to Shareholders Curr ) – (Total Current Liabilities – Loans from Affiliate Current - Loans from Shareholders Curr)
Return on Assets:
Net Income / (Total Assets – Loans to Affiliate Non Current - Loans to Shareholders Non Curr – Loans to Affiliate Current - Loans to Shareholders Curr )
Return on Equity:
Net Income / (Total Equity – Loans to Affiliate Non Current - Loans to Shareholders Non Curr – Loans to Affiliate Current - Loans to Shareholders Curr + Loans from Affiliate Non Current + Loans from Shareholders Non Curr + Loans from Affiliate Current + Loans from Shareholders Curr)
Return on Investment:
Net Income / (Total Non Current Liabilities – Loans from Affiliate Non Current - Loans from Shareholders Non Curr + Total Equity – Loans to Affiliate Current - Loans to Shareholders Curr – Loans to Affiliate Non Current - Loans to Shareholders Non Curr + Loans from Affiliate Current + Loans from Shareholders Curr + Loans from Affiliate Non Current + Loans from Shareholders Non Curr)
Gross Profit Margin:
Gross Profit / Net Sales
Operating Expense / Sales: (IS = Income Statement)
IS: Total Expenses / IS: Net Sales/Revenues
Op Exp Before Non-Cash Items/Sales:
(Total Expenses - Depreciation - Amortization - Depletion) / Net Sales
Net Profit Margin:
Net Income / Net Sales
Operating Income Margin:
Operating Income / Net Sales
Profit Before Tax/Tangible Net Worth:
Income Before Taxes / (Total Equity – Loans to Affiliate Current - Loans to Shareholders Curr – Loans to Affiliate Non Current - Loans to
Shareholders Non Curr + Loans from Affiliate Current + Loans from Shareholders Curr + Loans from Affiliate Non Current + Loans from Shareholders Non Curr – Intangible Assets + Accum. Amortization - Intangible Assets Curr)
Profit Before Tax/Total Assets:
Income Before Taxes / (Total Assets – Loans to Affiliate Current - Loans to Shareholders Curr – Loans to Affiliate Non Current - Loans to Shareholders Non Curr)
Profit Before Tax/Equity:
Income Before Taxes / (Total Equity – Loans to Affiliate Non Current - Loans to Shareholders Non Curr – Loans to Affiliate Current - Loans to Shareholders Curr + Loans from Affiliate Non Current + Loans from Shareholders Non Curr + Loans from Affiliate Current + Loans from Shareholders Curr)
Term Debt Coverage:
Adj Net income + term interest + depr amort depl - dividends paid - owner withdrawal / (term interest + term principal payment)
Debt/Equity:
(Total Liabilities – Loans from Affiliate Current - Loans from Shareholders Curr – Loans from Affiliate Non Current - Loans from Shareholders Non Curr) / (Total Equity – Loans to Affiliate Non Current - Loans to Shareholders Non Curr – Loans to Affiliate Current - Loans to Shareholders Curr+ Loans from Affiliate Non Current + Loans from Shareholders Non Curr + Loans from Affiliate Current + Loans from Shareholders Curr)
Debt/Asset:
(Total Liabilities – Loans from Affiliate Current - Loans from Shareholders Curr – Loans from Affiliate Non Current - Loans from Shareholders Non Curr) / (Total Assets – Loans to Affiliate Current - Loans to Shareholders Curr – Loans to Affiliate Non Current - Loans to Shareholders Non Curr)
Equity/Asset:
(Total Equity – Loans to Affiliate Non Current - Loans to Shareholders Non Curr – Loans to Affiliate Current - Loans to Shareholders Curr + Loans from Affiliate Non Current + Loans from Shareholders Non Curr + Loans from Affiliate Current + Loans from Shareholders Curr) / (Total Assets – Loans to Affiliate Current - Loans to Shareholders Curr – Loans to Affiliate Non Current - Loans to Shareholders Non Curr)
Fixed Assets/Tangible Net Worth:
(Machinery & Equipment + Vehicles + Furniture & Fixtures – Depreciation Chattel + Buildings – Depreciation Buildings + Leasehold Improvements - Depreciation Leasehold + Real Estate Land – Depreciation Land) / (Total Equity – Loans to Affiliate Current - Loans to Shareholders Curr – Loans to Affiliate Non Current - Loans to Shareholders Non Curr + Loans from Affiliate Current + Loans from Shareholders Curr + Loans from Affiliate Non Current + Loans from Shareholders Non Curr – Intangible Assets + Accum. Amortization - Intangible Assets Curr)
Debt/Tangible Net Worth:
(Total Liabilities – Loans from Affiliate Current - Loans from Shareholders Curr – Loans from Affiliate Non Current - Loans from Shareholders Non Curr) / (Total Equity – Loans to Affiliate Current - Loans to Shareholders Curr – Loans to Affiliate Non Current - Loans to Shareholders Non Curr + Loans from Affiliate Current + Loans from Shareholders Curr + Loans from Affiliate Non Current + Loans from Shareholders Non Curr – Intangible Assets + Accum. Amortization - Intangible Assets Curr)
Interest Coverage:
EBIT / (Operating Interest + Term Interest)
Net Profit + Depr/Curr Mat LTD:
(Net Income + Depreciation + Amortization + Depletion + Cost of Sales Depreciation 1-10 ) / (Current Portion Term Debt Ours + Current Portion Term Debt Other)
Bad Debt/Accounts Receivable:
Bad Debt / ( Acct Rec 1-10 + AR Progress Billing + AR Curr Retention – Reserve for Bad Debt)
Bad Debt/Sales:
Bad Debt / Net Sales
Capitalization Ratio:
(Total Non Current Liabilities – Loans from Affiliate Non Current - Loans from Shareholders Non Current) / ((Total Non Current Liabilities – Loans from Affiliate Non Current - Loans from Shareholders Non Current) + Total Equity - Loans to Affiliates Current - Loans to Shareholders Current - Loans to Affiliates Non Curr - Loans to Shareholders Non Curr + Loans from Affiliate Curr + Loans from Shareholder Curr + Loans from Affiliates Non Curr + Loans from Shareholders Non Curr)
Current Liab/Non Current Liab:
(Total Current Liabilities – Loans from Affiliate Current - Loans from Shareholders Curr) / (Total Non Current Liabilities – Loans from Affiliate Non Current - Loans from Shareholders Non Curr)
Current Liab/Total Liabilities:
(Total Current Liabilities – Loans from Affiliate Current - Loans from Shareholders Curr) / (Total Liabilities – Loans from Affiliate Current - Loans from Shareholders Curr – Loans from Affiliate Non Current - Loans from Shareholders Non Curr)
Long Term Debt/Working Capital:
"(Total Non Current Liabilities – Loans from Affiliate Non Current - Loans from Shareholders Non Curr) / Working Capital
- or -
(Total Non Current Liabilities – Loans from Affiliate Non Current - Loans from Shareholders Non Curr) / ((Total Current Assets – Loans to Affiliate Current - Loans to Shareholders Curr ) – (Total Current Liabilities – Loans from Affiliate Current - Loans from Shareholders Curr))"
Accounts Receivable Turnover:
( Gross Revenues - Returns & Allowance ) / End BS: Acct Rec
Day’s Receivables:
End BS: Acct Rec / ( ( Gross Revenues - Returns & Allowances ) / 365 )
Average Collection Period Days:
( ( End BS: Acct Rec + Beg BS: Acct Rec ) / 2 ) / ( ( Gross Revenues - Returns & Allowances ) / 365 )
Inventory Turnover:
( Cost of Goods Sold + Cost of Sales Depreciation ) / End BS: Inventory
Day’s Inventory:
End BS: Inventory / ( ( Cost of Goods Sold + Cost of Sales Depreciation ) / 365 )
Average Inventory Turn Days:
( ( End BS: Inventory + Beg BS: Inventory ) / 2 ) / ( ( Cost of Goods Sold + Cost of Sales Depreciation ) / 365 )
Operating Cycle:
"Accounts Collection Period Days + Average Inventory Turn Days
- or -
( ( End BS: Acct Rec + Beg BS: Acct Rec ) / 2 ) / ( ( Gross Revenues - Returns & Allowances ) / 365 ) + ( ( End BS: Inventory + Beg BS: Inventory ) / 2 ) / ( ( Cost of Goods Sold + Cost of Sales Depreciation ) / 365 )"
Payables Turnover:
( Cost of Goods Sold + Cost of Sales Depreciation ) / End BS: Acct Pay
Day's Payables:
End BS: Acct Pay 1 / ( ( Cost of Goods Sold + Cost of Sales Depreciation ) / 365)
Average Payable Period Days:
( ( End BS: Acct Pay + Beg BS: Acct Pay ) / 2 ) / ( ( Cost of Goods Sold + Cost of Sales Depreciation ) / 365 )
Sales/Working Capital:
Net Sales from IS / Working Capital (see above)
Total Asset Turnover:
Net Sales from IS / (Comm&Ag&Per Total Assets – Comm Loans to Affil Cur – Comm Loans to Sharehldr Cur - Comm Loans to Affil Non Cur - Comm Loans to Shareholders Non Cur)
Fixed Asset Turnover:
Net Sales from IS / (Comm&Ag Machinery & Equip + Comm&Ag&Per Vehicles + Comm Furniture – Comm&Ag Depr Chattel + Comm&Ag&Per Buildings – Comm&Ag Depr Buildings + Comm&Ag&Per Real Estate Land – Comm&Ag Depr Land + Comm Leasehold Improvements - Comm Depr Leasehold), Depreciation/Sales (Comm Depreciation + Comm Amortization + Comm Depletion + Comm Cost of Sales Depreciation1:10) / Net Sales from IS
Cash Turnover:
Net Sales from IS / (Comm&Ag&Per Cash + Comm Certificates of Deposit)
Oper Exp before Non-Cash:
(Comm Total Expenses - Comm Depreciation - Comm Amortization - Comm Depletion) / Net Sales from IS
Capital Purchases/Depr Comm Capital Expenditures / Comm Depreciation
Officers Compensation/Sales:
Comm Officer Compensation / Net Sales
Sales Growth: (IS = Income Statement)
IS:Current Net Sales/Revenues – IS:Prior Net Sales/Revenues) / IS:Prior Net Sales/Revenues
Gross Profit Margin (Incl Depr):
( Gross Profit + Cost of Sales Depreciation 1-10 ) / Net Sales
Operating Income Margin (Incl Depr):
( Operating Income + Cost of Sales Depreciation 1-10 + Depreciation + Amortization + Depletion ) / Net Sales
Accounts Receivable Turnover 1:
(Gross Revenues - Returns & Allowance ) / End BS: Acct Rec
Accounts Receivable Turnover 2:
(Gross Revenues 2 - Returns & Allowance 2 ) / End BS: Acct Rec 2
Accounts Receivable Turnover 3:
(Gross Revenues 3 - Returns & Allowance 3 ) / End BS: Acct Rec 3
Accounts Receivable Turnover 4:
(Gross Revenues 4 - Returns & Allowance 4 ) / End BS: Acct Rec 4
Accounts Receivable Turnover 5:
(Gross Revenues 5 - Returns & Allowance 5 ) / End BS: Acct Rec 5
Accounts Receivable Turnover 6:
(Gross Revenues 6 - Returns & Allowance 6 ) / End BS: Acct Rec 6
Accounts Receivable Turnover 7:
(Gross Revenues 7 - Returns & Allowance 7 ) / End BS: Acct Rec 7
Accounts Receivable Turnover 8:
(Gross Revenues 8 - Returns & Allowance 8 ) / End BS: Acct Rec 8
Accounts Receivable Turnover 9:
(Gross Revenues 9 - Returns & Allowance 9 ) / End BS: Acct Rec 9
Accounts Receivable Turnover 10:
(Gross Revenues 10 - Returns & Allowance 10 ) / End BS: Acct Rec 10
Day’s Receivables 1:
End BS: Acct Rec / ( ( Gross Revenues - Returns & Allowances ) / 365 )
Day’s Receivables 2:
End BS: Acct Rec 2 / ( ( Gross Revenues 2 - Returns & Allowances 2 ) / 365 )
Day’s Receivables 3:
End BS: Acct Rec 3 / ( ( Gross Revenues 3 - Returns & Allowances 3 ) / 365 )
Day’s Receivables 4:
End BS: Acct Rec 4 / ( ( Gross Revenues 4 - Returns & Allowances 4 ) / 365 )
Day’s Receivables 5:
End BS: Acct Rec 5 / ( ( Gross Revenues 5 - Returns & Allowances 5 ) / 365 )
Day’s Receivables 6:
End BS: Acct Rec 6 / ( ( Gross Revenues 6 - Returns & Allowances 6 ) / 365 )
Day’s Receivables 7:
End BS: Acct Rec 7 / ( ( Gross Revenues 7 - Returns & Allowances 7 ) / 365 )
Day’s Receivables 8:
End BS: Acct Rec 8 / ( ( Gross Revenues 8 - Returns & Allowances 8 ) / 365 )
Day’s Receivables 9:
End BS: Acct Rec 9 / ( ( Gross Revenues 9 - Returns & Allowances 9 ) / 365 )
Day’s Receivables 10:
End BS: Acct Rec 10 / ( ( Gross Revenues 10 - Returns & Allowances 10 ) / 365 )
Average Collection Period Days 1:
( ( End BS: Acct Rec + Beg BS: Acct Rec ) / 2 ) / ( ( Gross Revenues - Returns & Allowances ) / 365 )
Average Collection Period Days 2:
( ( End BS: Acct Rec 2 + Beg BS: Acct Rec 2 ) / 2 ) / ( ( Gross Revenues 2 - Returns & Allowances 2 ) / 365 )
Average Collection Period Days 3:
( ( End BS: Acct Rec 3 + Beg BS: Acct Rec 3 ) / 2 ) / ( ( Gross Revenues 3 - Returns & Allowances 3 ) / 365 )
Average Collection Period Days 4:
( ( End BS: Acct Rec 4 + Beg BS: Acct Rec 4 ) / 2 ) / ( ( Gross Revenues 4 - Returns & Allowances 4 ) / 365 )
Average Collection Period Days 5:
( ( End BS: Acct Rec 5 + Beg BS: Acct Rec 5 ) / 2 ) / ( ( Gross Revenues 5 - Returns & Allowances 5 ) / 365 )
Average Collection Period Days 6:
( ( End BS: Acct Rec 6 + Beg BS: Acct Rec 6 ) / 2 ) / ( ( Gross Revenues 6 - Returns & Allowances 6 ) / 365 )
Average Collection Period Days 7:
( ( End BS: Acct Rec 7 + Beg BS: Acct Rec 7 ) / 2 ) / ( ( Gross Revenues 7 - Returns & Allowances 7 ) / 365 )
Average Collection Period Days 8:
( ( End BS: Acct Rec 8 + Beg BS: Acct Rec 8 ) / 2 ) / ( ( Gross Revenues 8 - Returns & Allowances 8 ) / 365 )
Average Collection Period Days 9:
( ( End BS: Acct Rec 9 + Beg BS: Acct Rec 9 ) / 2 ) / ( ( Gross Revenues 9 - Returns & Allowances 9 ) / 365 )
Average Collection Period Days 10:
( ( End BS: Acct Rec 10 + Beg BS: Acct Rec 10 ) / 2 ) / ( ( Gross Revenues 10 - Returns & Allowances 10 ) / 365 )
Inventory Turnover 1:
(Cost of Goods Sold + Cost of Sales Depreciation ) / End BS: Inventory
Inventory Turnover 2:
(Cost of Goods Sold 2 + Cost of Sales Depreciation 2 ) / End BS: Inventory 2
Inventory Turnover 3:
(Cost of Goods Sold 3 + Cost of Sales Depreciation 3 ) / End BS: Inventory 3
Inventory Turnover 4:
(Cost of Goods Sold 4 + Cost of Sales Depreciation 4 ) / End BS: Inventory 4
Inventory Turnover 5:
(Cost of Goods Sold 5 + Cost of Sales Depreciation 5 ) / End BS: Inventory 5
Inventory Turnover 6:
(Cost of Goods Sold 6 + Cost of Sales Depreciation 6 ) / End BS: Inventory 6
Inventory Turnover 7:
(Cost of Goods Sold 7 + Cost of Sales Depreciation 7 ) / End BS: Inventory 7
Inventory Turnover 8:
(Cost of Goods Sold 8 + Cost of Sales Depreciation 8 ) / End BS: Inventory 8
Inventory Turnover 9:
(Cost of Goods Sold 9 + Cost of Sales Depreciation 9 ) / End BS: Inventory 9
Inventory Turnover 10:
(Cost of Goods Sold 10 + Cost of Sales Depreciation 10 ) / End BS: Inventory 10
Inventory Turnover (Excl Depr):
Cost of Goods Sold 1-10 / Inventory 1-10
Inventory Turnover (Excl Depr) 1:
Cost of Goods Sold / End BS: Inventory
Inventory Turnover (Excl Depr) 2:
Cost of Goods Sold 2 / End BS: Inventory 2
Inventory Turnover (Excl Depr) 3:
Cost of Goods Sold 3 / End BS: Inventory 3
Inventory Turnover (Excl Depr) 4:
Cost of Goods Sold 4 / End BS: Inventory 4
Inventory Turnover (Excl Depr) 5:
Cost of Goods Sold 5 / End BS: Inventory 5
Inventory Turnover (Excl Depr) 6:
Cost of Goods Sold 6 / End BS: Inventory 6
Inventory Turnover (Excl Depr) 7:
Cost of Goods Sold 7 / End BS: Inventory 7
Inventory Turnover (Excl Depr) 8:
Cost of Goods Sold 8 / End BS: Inventory 8
Inventory Turnover (Excl Depr) 9:
Cost of Goods Sold 9 / End BS: Inventory 9
Inventory Turnover (Excl Depr) 10:
Cost of Goods Sold 10 / End BS: Inventory 10
Day’s Inventory 1:
End BS: Inventory / ( ( Cost of Goods Sold + Cost of Sales Depreciation ) / 365 )
Day’s Inventory 2:
End BS: Inventory 2 / ( ( Cost of Goods Sold 2 + Cost of Sales Depreciation 2 ) / 365 )
Day’s Inventory 3:
End BS: Inventory 3 / ( ( Cost of Goods Sold 3 + Cost of Sales Depreciation 3 ) / 365 )
Day’s Inventory 4:
End BS: Inventory 4 / ( ( Cost of Goods Sold 4 + Cost of Sales Depreciation 4 ) / 365 )
Day’s Inventory 5:
End BS: Inventory 5 / ( ( Cost of Goods Sold 5 + Cost of Sales Depreciation 5 ) / 365 )
Day’s Inventory 6:
End BS: Inventory 6 / ( ( Cost of Goods Sold 6 + Cost of Sales Depreciation 6 ) / 365 )
Day’s Inventory 7:
End BS: Inventory 7 / ( ( Cost of Goods Sold 7 + Cost of Sales Depreciation 7 ) / 365 )
Day’s Inventory 8:
End BS: Inventory 8 / ( ( Cost of Goods Sold 8 + Cost of Sales Depreciation 8 ) / 365 )
Day’s Inventory 9:
End BS: Inventory 9 / ( ( Cost of Goods Sold 9 + Cost of Sales Depreciation 9 ) / 365 )
Day’s Inventory 10:
End BS: Inventory 10 / ( ( Cost of Goods Sold 10 + Cost of Sales Depreciation 10 ) / 365 )
Day’s Inventory (Excl Depr):
End BS: Inventory 1-10 / ( Cost of Goods Sold 1-10 / 365 )
Day’s Inventory (Excl Depr) 1:
End BS: Inventory / ( Cost of Goods Sold / 365 )
Day’s Inventory (Excl Depr) 2:
End BS: Inventory 2 / ( Cost of Goods Sold 2 / 365 )
Day’s Inventory (Excl Depr) 3:
End BS: Inventory 3 / (Cost of Goods Sold 3 / 365 )
Day’s Inventory (Excl Depr) 4:
End BS: Inventory 4 / ( Cost of Goods Sold 4 / 365 )
Day’s Inventory (Excl Depr) 5:
End BS: Inventory 5 / ( Cost of Goods Sold 5 / 365 )
Day’s Inventory (Excl Depr) 6:
End BS: Inventory 6 / ( Cost of Goods Sold 6 / 365 )
Day’s Inventory (Excl Depr) 7:
End BS: Inventory 7 / ( Cost of Goods Sold 7 / 365 )
Day’s Inventory (Excl Depr) 8:
End BS: Inventory 8 / ( Cost of Goods Sold 8 / 365 )
Day’s Inventory (Excl Depr) 9:
End BS: Inventory 9 / ( Cost of Goods Sold 9 / 365 )
Day’s Inventory (Excl Depr) 10:
End BS: Inventory 10 / ( Cost of Goods Sold 10 / 365 )
Average Inventory Turn Days 1:
( ( End BS: Inventory + Beg BS: Inventory ) / 2 ) / ( ( Cost of Goods Sold + Cost of Sales Depreciation ) / 365 )
Average Inventory Turn Days 2:
( ( End BS: Inventory 2 + Beg BS: Inventory 2 ) / 2 ) / ( ( Cost of Goods Sold 2 + Cost of Sales Depreciation 2 ) / 365)
Average Inventory Turn Days 3:
( ( End BS: Inventory 3 + Beg BS: Inventory 3 ) / 2 ) / ( ( Cost of Goods Sold 3 + Cost of Sales Depreciation 3 ) / 365)
Average Inventory Turn Days 4:
( ( End BS: Inventory 4 + Beg BS: Inventory 4 ) / 2 ) / ( ( Cost of Goods Sold 4 + Cost of Sales Depreciation 4 ) / 365)
Average Inventory Turn Days 5:
( ( End BS: Inventory 5 + Beg BS: Inventory 5 ) / 2 ) / ( ( Cost of Goods Sold 5 + Cost of Sales Depreciation 5 ) / 365)
Average Inventory Turn Days 6:
( ( End BS: Inventory 6 + Beg BS: Inventory 6 ) / 2 ) / ( ( Cost of Goods Sold 6 + Cost of Sales Depreciation 6 ) / 365)
Average Inventory Turn Days 7:
( ( End BS: Inventory 7 + Beg BS: Inventory 7 ) / 2 ) / ( ( Cost of Goods Sold 7 + Cost of Sales Depreciation 7 ) / 365)
Average Inventory Turn Days 8:
( ( End BS: Inventory 8 + Beg BS: Inventory 8 ) / 2 ) / ( ( Cost of Goods Sold 8 + Cost of Sales Depreciation 8 ) / 365)
Average Inventory Turn Days 9:
( ( End BS: Inventory 9 + Beg BS: Inventory 9 ) / 2 ) / ( ( Cost of Goods Sold 9 + Cost of Sales Depreciation 9 ) / 365)
Average Inventory Turn Days 10:
( ( End BS: Inventory 10 + Beg BS: Inventory 10 ) / 2 ) / ( ( Cost of Goods Sold 10 + Cost of Sales Depreciation 10 ) / 365 )
Average Inventory Turn Days (Excl Depr):
( ( End BS: Inventory 1-10 + Beg BS: Inventory 1-10 ) / 2 ) / ( Cost of Goods Sold 1-10 / 365 )
Average Inventory Turn Days (Excl Depr) 1:
( ( End BS: Inventory + Beg BS: Inventory ) / 2 ) / ( Cost of Goods Sold / 365 )
Average Inventory Turn Days (Excl Depr) 2:
( ( End BS: Inventory 2 + Beg BS: Inventory 2 ) / 2 ) / ( Cost of Goods Sold 2 / 365)
Average Inventory Turn Days (Excl Depr) 3:
( ( End BS: Inventory 3 + Beg BS: Inventory 3 ) / 2 ) / ( Cost of Goods Sold 3 / 365)
Average Inventory Turn Days (Excl Depr) 4:
( ( End BS: Inventory 4 + Beg BS: Inventory 4 ) / 2 ) / ( Cost of Goods Sold 4 / 365)
Average Inventory Turn Days (Excl Depr) 5:
( ( End BS: Inventory 5 + Beg BS: Inventory 5 ) / 2 ) / ( Cost of Goods Sold 5 / 365)
Average Inventory Turn Days (Excl Depr) 6:
( ( End BS: Inventory 6 + Beg BS: Inventory 6 ) / 2 ) / ( Cost of Goods Sold 6 / 365)
Average Inventory Turn Days (Excl Depr) 7:
( ( End BS: Inventory 7 + Beg BS: Inventory 7 ) / 2 ) / ( Cost of Goods Sold 7 / 365)
Average Inventory Turn Days (Excl Depr) 8:
( ( End BS: Inventory 8 + Beg BS: Inventory 8 ) / 2 ) / ( Cost of Goods Sold 8 / 365)
Average Inventory Turn Days (Excl Depr) 9:
( ( End BS: Inventory 9 + Beg BS: Inventory 9 ) / 2 ) / ( Cost of Goods Sold 9 / 365)
Average Inventory Turn Days (Excl Depr) 10:
( ( End BS: Inventory 10 + Beg BS: Inventory 10 ) / 2 ) / ( Cost of Goods Sold 10 / 365 )
Operating Cycle 1:
"Accounts Collection Period Days + Average Inventory Turn Days
- or -
( ( End BS: Acct Rec + Beg BS: Acct Rec ) / 2 ) / ( ( Gross Revenues - Returns & Allowances ) / 365 ) + ( ( End BS: Inventory + Beg BS: Inventory ) / 2 ) / ( ( Cost of Goods Sold + Cost of Sales Depreciation ) / 365 )"
Operating Cycle 2:
"Accounts Collection Period Days 2 + Average Inventory Turn Days 2
- or -
( ( End BS: Acct Rec 2 + Beg BS: Acct Rec 2 ) / 2 ) / ( ( Gross Revenues 2 - Returns & Allowances 2 ) / 365 ) + ( ( End BS: Inventory 2 + Beg BS: Inventory 2 ) / 2 ) / ( ( Cost of Goods Sold 2 + Cost of Sales Depreciation 2 ) / 365 )"
Operating Cycle 3:
"Accounts Collection Period Days 3 + Average Inventory Turn Days 3
- or -
( ( End BS: Acct Rec 3 + Beg BS: Acct Rec 3 ) / 2 ) / ( ( Gross Revenues 3 - Returns & Allowances 3 ) / 365 ) + ( ( End BS: Inventory 3 + Beg BS: Inventory 3 ) / 2 ) / ( ( Cost of Goods Sold 3 + Cost of Sales Depreciation 3 ) / 365 )"
Operating Cycle 4:
"Accounts Collection Period Days 4 + Average Inventory Turn Days 4
- or -
( ( End BS: Acct Rec 4 + Beg BS: Acct Rec 4 ) / 2 ) / ( ( Gross Revenues 4 - Returns & Allowances 4 ) / 365 ) + ( ( End BS: Inventory 4 + Beg BS: Inventory 4 ) / 2 ) / ( ( Cost of Goods Sold 4 + Cost of Sales Depreciation 4 ) / 365 )"
Operating Cycle 5:
"Accounts Collection Period Days 5 + Average Inventory Turn Days 5
- or -
( ( End BS: Acct Rec 5 + Beg BS: Acct Rec 5 ) / 2 ) / ( ( Gross Revenues 5 - Returns & Allowances 5 ) / 365 ) + ( ( End BS: Inventory 5 + Beg BS: Inventory 5 ) / 2 ) / ( ( Cost of Goods Sold 5 + Cost of Sales Depreciation 5 ) / 365 )"
Operating Cycle 6:
"Accounts Collection Period Days 6 + Average Inventory Turn Days 6
- or -
( ( End BS: Acct Rec 6 + Beg BS: Acct Rec 6 ) / 2 ) / ( ( Gross Revenues 6 - Returns & Allowances 6 ) / 365 ) + ( ( End BS: Inventory 6 + Beg BS:
Inventory 6 ) / 2 ) / ( ( Cost of Goods Sold 6 + Cost of Sales Depreciation 6 ) / 365 )"
Operating Cycle 7:
"Accounts Collection Period Days 7 + Average Inventory Turn Days 7
- or -
( ( End BS: Acct Rec 7 + Beg BS: Acct Rec 7 ) / 2 ) / ( ( Gross Revenues 7 - Returns & Allowances 7 ) / 365 ) + ( ( End BS: Inventory 7 + Beg BS: Inventory 7 ) / 2 ) / ( ( Cost of Goods Sold 7 + Cost of Sales Depreciation 7 ) / 365 )"
Operating Cycle 8:
"Accounts Collection Period Days 8 + Average Inventory Turn Days 8
- or -
( ( End BS: Acct Rec 8 + Beg BS: Acct Rec 8 ) / 2 ) / ( ( Gross Revenues 8 - Returns & Allowances 8 ) / 365 ) + ( ( End BS: Inventory 8 + Beg BS: Inventory 8 ) / 2 ) / ( ( Cost of Goods Sold 8 + Cost of Sales Depreciation 8 ) / 365 )"
Operating Cycle 9:
"Accounts Collection Period Days 9 + Average Inventory Turn Days 9
- or -
( ( End BS: Acct Rec 9 + Beg BS: Acct Rec 9 ) / 2 ) / ( ( Gross Revenues 9 - Returns & Allowances 9 ) / 365 ) + ( ( End BS: Inventory 9 + Beg BS: Inventory 9 ) / 2 ) / ( ( Cost of Goods Sold 9 + Cost of Sales Depreciation 9 ) / 365 )"
Operating Cycle 10:
"Accounts Collection Period Days 10 + Average Inventory Turn Days 10
- or -
( ( End BS: Acct Rec 10 + Beg BS: Acct Rec 10 ) / 2 ) / ( ( Gross Revenues 10 - Returns & Allowances 10 ) / 365 ) + ( ( End BS: Inventory 10 + Beg BS: Inventory 10 ) / 2 ) / ( ( Cost of Goods Sold 10 + Cost of Sales Depreciation 10 ) / 365 )"
Payables Turnover 1:
( Cost of Goods Sold + Cost of Sales Depreciation ) / End BS: Acct Pay
Payables Turnover 2:
( Cost of Goods Sold 2 + Cost of Sales Depreciation 2 ) / End BS: Acct Pay 2
Payables Turnover 3:
( Cost of Goods Sold 3 + Cost of Sales Depreciation 3 ) / End BS: Acct Pay 3
Payables Turnover 4:
( Cost of Goods Sold 4 + Cost of Sales Depreciation 4 ) / End BS: Acct Pay 4
Payables Turnover 5:
( Cost of Goods Sold 5 + Cost of Sales Depreciation 5 ) / End BS: Acct Pay 5
Payables Turnover 6:
( Cost of Goods Sold 6 + Cost of Sales Depreciation 6 ) / End BS: Acct Pay 6
Payables Turnover 7:
( Cost of Goods Sold 7 + Cost of Sales Depreciation 7 ) / End BS: Acct Pay 7
Payables Turnover 8:
( Cost of Goods Sold 8 + Cost of Sales Depreciation 8 ) / End BS: Acct Pay 8
Payables Turnover 9:
( Cost of Goods Sold 9 + Cost of Sales Depreciation 9 ) / End BS: Acct Pay 9
Payables Turnover 10:
( Cost of Goods Sold 10 + Cost of Sales Depreciation 10 ) / End BS: Acct Pay 10
Payables Turnover (Excl Depr):
Cost of Goods Sold 1-10 / End BS: Acct Pay 1-10
Payables Turnover (Excl Depr) 1:
Cost of Goods Sold / End BS: Acct Pay
Payables Turnover (Excl Depr) 2:
Cost of Goods Sold 2 / End BS: Acct Pay 2
Payables Turnover (Excl Depr) 3:
Cost of Goods Sold 3 / End BS: Acct Pay 3
Payables Turnover (Excl Depr) 4:
Cost of Goods Sold 4 / End BS: Acct Pay 4
Payables Turnover (Excl Depr) 5:
Cost of Goods Sold 5 / End BS: Acct Pay 5
Payables Turnover (Excl Depr) 6:
Cost of Goods Sold 6 / End BS: Acct Pay 6
Payables Turnover (Excl Depr) 7:
Cost of Goods Sold 7 / End BS: Acct Pay 7
Payables Turnover (Excl Depr) 8:
Cost of Goods Sold 8 / End BS: Acct Pay 8
Payables Turnover (Excl Depr) 9:
Cost of Goods Sold 9 / End BS: Acct Pay 9
Payables Turnover (Excl Depr) 10:
Cost of Goods Sold 10 / End BS: Acct Pay 10
Day's Payables 1:
End BS: Acct Pay 1 / ( ( Cost of Goods Sold + Cost of Sales Depreciation ) / 365)
Day's Payables 2:
End BS: Acct Pay 2 / ( ( Cost of Goods Sold 2 + Cost of Sales Depreciation 2 ) / 365)
Day's Payables 3:
End BS: Acct Pay 3 / ( ( Cost of Goods Sold 3 + Cost of Sales Depreciation 3 ) / 365)
Day's Payables 4:
End BS: Acct Pay 4 / ( ( Cost of Goods Sold 4 + Cost of Sales Depreciation 4 ) / 365)
Day's Payables 5:
End BS: Acct Pay 5 / ( ( Cost of Goods Sold 5 + Cost of Sales Depreciation 5 ) / 365)
Day's Payables 6:
End BS: Acct Pay 6 / ( ( Cost of Goods Sold 6 + Cost of Sales Depreciation 6 ) / 365)
Day's Payables 7:
End BS: Acct Pay 7 / ( ( Cost of Goods Sold 7 + Cost of Sales Depreciation 7 ) / 365)
Day's Payables 8:
End BS: Acct Pay 8 / ( ( Cost of Goods Sold 8 + Cost of Sales Depreciation 8 ) / 365)
Day's Payables 9:
End BS: Acct Pay 9 / ( ( Cost of Goods Sold 9 + Cost of Sales Depreciation 9 ) / 365)
Day's Payables 10:
End BS: Acct Pay 10 / ( ( Cost of Goods Sold 10 + Cost of Sales Depreciation 10 ) / 365)
Day's Payables (Excl Depr):
End BS: Acct Pay 1-10 / (Cost of Goods Sold 1-10 / 365)
Day's Payables (Excl Depr) 1:
End BS: Acct Pay 1 / (Cost of Goods Sold 1 / 365)
Day's Payables (Excl Depr) 2:
End BS: Acct Pay 2 / ( Cost of Goods Sold 2 / 365)
Day's Payables (Excl Depr) 3:
End BS: Acct Pay 3 / ( Cost of Goods Sold 3 / 365)
Day's Payables (Excl Depr) 4:
End BS: Acct Pay 4 / ( Cost of Goods Sold 4 / 365)
Day's Payables (Excl Depr) 5:
End BS: Acct Pay 5 / ( Cost of Goods Sold 5 / 365)
Day's Payables (Excl Depr) 6:
End BS: Acct Pay 6 / ( Cost of Goods Sold 6 / 365)
Day's Payables (Excl Depr) 7:
End BS: Acct Pay 7 / ( Cost of Goods Sold 7 / 365)
Day's Payables (Excl Depr) 8:
End BS: Acct Pay 8 / ( Cost of Goods Sold 8 / 365)
Day's Payables (Excl Depr) 9:
End BS: Acct Pay 9 / ( Cost of Goods Sold 9 / 365)
Day's Payables (Excl Depr) 10:
End BS: Acct Pay 10 / ( Cost of Goods Sold 10 / 365)
Average Payable Period Days 1:
( ( End BS: Acct Pay + Beg BS: Acct Pay ) / 2 ) / ( ( Cost of Goods Sold + Cost of Sales Depreciation ) / 365 )
Average Payable Period Days 2:
( ( End BS: Acct Pay 2 + Beg BS: Acct Pay 2 ) / 2 ) / ( ( Cost of Goods Sold 2 + Cost of Sales Depreciation 2 ) / 365 )
Average Payable Period Days 3:
( ( End BS: Acct Pay 3 + Beg BS: Acct Pay 3 ) / 2 ) / ( ( Cost of Goods Sold 3 + Cost of Sales Depreciation 3 ) / 365 )
Average Payable Period Days 4:
( ( End BS: Acct Pay 4 + Beg BS: Acct Pay 4 ) / 2 ) / ( ( Cost of Goods Sold 4 + Cost of Sales Depreciation 4 ) / 365 )
Average Payable Period Days 5:
( ( End BS: Acct Pay 5 + Beg BS: Acct Pay 5 ) / 2 ) / ( ( Cost of Goods Sold 5 + Cost of Sales Depreciation 5 ) / 365 )
Average Payable Period Days 6:
( ( End BS: Acct Pay 6 + Beg BS: Acct Pay 6 ) / 2 ) / ( ( Cost of Goods Sold 6 + Cost of Sales Depreciation 6 ) / 365 )
Average Payable Period Days 7:
( ( End BS: Acct Pay 7 + Beg BS: Acct Pay 7 ) / 2 ) / ( ( Cost of Goods Sold 7 + Cost of Sales Depreciation 7 ) / 365 )
Average Payable Period Days 8:
( ( End BS: Acct Pay 8 + Beg BS: Acct Pay 8 ) / 2 ) / ( ( Cost of Goods Sold 8 + Cost of Sales Depreciation 8 ) / 365 )
Average Payable Period Days 9:
( ( End BS: Acct Pay 9 + Beg BS: Acct Pay 9 ) / 2 ) / ( ( Cost of Goods Sold 9 + Cost of Sales Depreciation 9 ) / 365 )
Average Payable Period Days 10:
( ( End BS: Acct Pay 10 + Beg BS: Acct Pay 10 ) / 2 ) / ( ( Cost of Goods Sold 10 + Cost of Sales Depreciation 10 ) / 365 )
Average Payable Period Days (Excl Depr):
( ( End BS: Acct Pay 1-10 + Beg BS: Acct Pay 1-10 ) / 2 ) / ( Cost of Goods Sold 1-10 / 365 )
Average Payable Period Days (Excl Depr) 1:
( ( End BS: Acct Pay + Beg BS: Acct Pay ) / 2 ) / ( Cost of Goods Sold / 365 )
Average Payable Period Days (Excl Depr) 2:
( ( End BS: Acct Pay 2 + Beg BS: Acct Pay 2 ) / 2 ) / ( Cost of Goods Sold / 365 )
Average Payable Period Days (Excl Depr) 3:
( ( End BS: Acct Pay 3 + Beg BS: Acct Pay 3 ) / 2 ) / ( Cost of Goods Sold 3 / 365 )
Average Payable Period Days (Excl Depr) 4:
( ( End BS: Acct Pay 4 + Beg BS: Acct Pay 4 ) / 2 ) / ( Cost of Goods Sold 4 / 365 )
Average Payable Period Days (Excl Depr) 5:
( ( End BS: Acct Pay 5 + Beg BS: Acct Pay 5 ) / 2 ) / ( Cost of Goods Sold 5 / 365 )
Average Payable Period Days (Excl Depr) 6:
( ( End BS: Acct Pay 6 + Beg BS: Acct Pay 6 ) / 2 ) / ( Cost of Goods Sold 6 / 365 )
Average Payable Period Days (Excl Depr) 7:
( ( End BS: Acct Pay 7 + Beg BS: Acct Pay 7 ) / 2 ) / ( Cost of Goods Sold 7 / 365 )
Average Payable Period Days (Excl Depr) 8:
( ( End BS: Acct Pay 8 + Beg BS: Acct Pay 8 ) / 2 ) / ( Cost of Goods Sold 8 / 365 )
Average Payable Period Days (Excl Depr) 9:
( ( End BS: Acct Pay 9 + Beg BS: Acct Pay 9 ) / 2 ) / ( Cost of Goods Sold 9 / 365 )
Average Payable Period Days (Excl Depr) 10:
( ( End BS: Acct Pay 10 + Beg BS: Acct Pay 10 ) / 2 ) / ( Cost of Goods Sold 10 / 365 )
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