List of accounting ratios used as variable
| Ratio class | Ratio name | Notation | Formula |
|---|---|---|---|
| Profitability ratios | Return on assets | ROA | Net income/average assets |
| Return on shareholder equity | ROSE | Net income/average stockholder equity | |
| Profit margin | PM | Net income/revenue | |
| Liquidity ratios | Current ratio | CR | Current assets/current liabilities |
| Networking capital ratio | WCR | Current assets – current liabilities/total assets | |
| Management efficiency ratios | Total assets turnover | TAT | Revenue/total assets |
| Revenue per worker wage | R/W | Revenue/salary expense | |
| Revenue per fixed asset | R/FA | Revenue/fixed assets | |
| Working capital turnover | WCT | Current assets – current liabilities/revenue | |
| Leverage ratios | Debt ratio | DR | Long term liabilities/total assets |
| Equity ratio | ER | Shareholder’s equity/total assets | |
| Debt equity ratio | DER | Total long term debts/shareholder’s capital | |
| Times interest cover | TI | Income before interest and tax/interest expense | |
| Valuation and growth | Earnings per share | EPS | Net profit/average number of shares |
| Customers revenue | R/C | Revenue/number of subscribers | |
| Customer growth | CG | Yearly change in customers/customer in base year | |
| Cash flow indicator | Cash flow indicator | OC/S | Operating cash/sales |
| Tax | Effective tax rate | ETxR | Tax/income before tax |
| Ratio class | Ratio name | Notation | Formula |
|---|---|---|---|
| Profitability ratios | Return on assets | ROA | Net income/average assets |
| Return on shareholder equity | ROSE | Net income/average stockholder equity | |
| Profit margin | PM | Net income/revenue | |
| Liquidity ratios | Current ratio | CR | Current assets/current liabilities |
| Networking capital ratio | WCR | Current assets – current liabilities/total assets | |
| Management efficiency ratios | Total assets turnover | TAT | Revenue/total assets |
| Revenue per worker wage | R/W | Revenue/salary expense | |
| Revenue per fixed asset | R/FA | Revenue/fixed assets | |
| Working capital turnover | WCT | Current assets – current liabilities/revenue | |
| Leverage ratios | Debt ratio | DR | Long term liabilities/total assets |
| Equity ratio | ER | Shareholder’s equity/total assets | |
| Debt equity ratio | DER | Total long term debts/shareholder’s capital | |
| Times interest cover | TI | Income before interest and tax/interest expense | |
| Valuation and growth | Earnings per share | EPS | Net profit/average number of shares |
| Customers revenue | R/C | Revenue/number of subscribers | |
| Customer growth | CG | Yearly change in customers/customer in base year | |
| Cash flow indicator | Cash flow indicator | OC/S | Operating cash/sales |
| Tax | Effective tax rate | ETxR | Tax/income before tax |
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