Chapter 14 Financial Statement Analysis 639Leverage
AnalysisMargin Analysis
Asset TurnoverProfit MarginRatio of Total
Assets to
Stockholders’
EquityRate Earned
on Total
AssetsRate Earned
on Stockholders’
Equity
Asset EfficiencyCurrent RatioRatio of Fixed
Assets to
Long-Term
LiabilitiesRatio of Liabilities
to Stockholders’
EquityNumber of Times
Interest Charges Are
EarnedRatio of selling,
general, and
administrative
expenses to salesRatio of cost
of goods
sold to salesAccounts
Receivable
TurnoverInventory
TurnoverFixed Asset
TurnoverQuick RatioExhibit 5
Comprehensive Ratio
Analysis