Accounts Payable Days Ratio
Accounts payable/ COGS x 365, Average number of days a firm takes to pay for items purchased.
Accounts Payable Turnover
Cost of sales/ Accounts payable (either the ending balance or average balance). This ratio measures how effective management is in paying its suppliers.
Accounts Receivable Days Ratio
Accounts receivable/ Sales x 365. Average number of days a firm takes to collect payments on goods sold.
Accounts Receivable Turnover
Sales/ Accounts receivable (either the ending balance, or average balance). This ratio measures how effective the company's credit policies are.
Administration Cost Ratio
Administration costs/ Sales. This margin shows the general overhead cost for each dollar of sales.
Asset Turnover Ratio
Sales/ Total assets. This ratio shows how effective the company is in generating sales from its assets.
(Opening balance - Closing balance)/ 2. This balance can be used to calculate efficiency / turnover ratios instead of using a closing balance.
Ratios that analyze a company's liquidity or its ability to "cover" its financial debt obligations. An example of a coverage ratio is EBITDA / Interest expense.
Current assets/ current liabilities. This ratio measures short term liquidity whether a company will have the ability to cover its obligations in the short term.