current ratio =

aktiva lancar kewajiban lancar kas + efek kewajiban lancar kas + efek+piutang kewajiban lancar
aktiva lancar-kewajiban lancar kewajiban lancar

Total debt to equity ratio

kewajiban lncr+kewajiban jk panjang jumlah modal sendiri kewajiban lncr+kewajiban jk panjang jumlah aktiva kewajiban jk panjang modal sendiri Jmlh aktiva-intangibles-kewajbn lancar kewajiban jangka panjan EBIT Bunga kewajiban jk. Panjang

cash ratio

Total debt to total capital asset Long term debt to equity ratio Tangible asset debt coverage

Quick ratio = Working Capital to

Time earned ratio

Total Asset = turnover receiveable = turnover

Average collection period

Penjualan netto total aktiva penjualan kridit piutang rata-rata piutang rata-rata x 360 penjualan kredit
harga pokok penjualan persediaan rata2 Gross profit Margin

penjualan netto - HPP Penjualan netto penjualan netto - HPP- biaya2 Penjualan netto laba bersih setelah pajak Penjualan netto EBIT jumlah aktiva EAT Jumlah aktiva EAT jumlah modal sendiri HPP+Bia adm,penjualan, umum Penjualan netto

Operating income ratio

Inventory turnover Average days

Working capital turnover

net profit margin

persediaan rata2 x 360 harga pokok penjualan

penjualan neto aktiva lncr - kewajban lancar

earning power of total investment Rate Return on Investment

rate of return for owners

operating ratio