| Common-Size Analysis | Expressing financial statement items as percentages (IS: % of revenue; BS: % of total assets) |
| Trend Analysis | Comparing financial data over multiple periods to identify patterns |
| Cross-Sectional Analysis | Comparing financial metrics across companies at the same point in time |
| Current Ratio | Current assets divided by current liabilities |
| Quick Ratio | (Cash + ST investments + receivables) divided by current liabilities |
| Cash Ratio | (Cash + ST investments) divided by current liabilities |
| Defensive Interval Ratio | Quick assets divided by daily cash expenditures |
| Inventory Turnover | COGS divided by average inventory |
| Receivables Turnover | Revenue divided by average accounts receivable |
| Payables Turnover | Purchases divided by average accounts payable |
| Cash Conversion Cycle (CCC) | DOH + DSO - Days Payable; measures time to convert inventory investment to cash |
| Total Asset Turnover | Revenue divided by average total assets |
| Fixed Asset Turnover | Revenue divided by average net fixed assets |
| Debt-to-Equity Ratio | Total debt divided by total shareholders’ equity |
| Debt-to-Assets Ratio | Total debt divided by total assets |
| Interest Coverage Ratio | EBIT divided by interest expense |
| Fixed Charge Coverage | (EBIT + lease payments) divided by (interest + lease payments) |
| Gross Profit Margin | Gross profit divided by revenue |
| Operating Profit Margin | Operating income divided by revenue |
| Net Profit Margin | Net income divided by revenue |
| Return on Assets (ROA) | Net income divided by average total assets |
| Return on Equity (ROE) | Net income divided by average shareholders’ equity |
| DuPont Analysis (3-factor) | ROE = Net profit margin x Asset turnover x Financial leverage |
| DuPont Analysis (5-factor) | ROE = Tax burden x Interest burden x EBIT margin x Asset turnover x Financial leverage |
| Segment Reporting | Disclosure of financial results by business segment or geographic area |