Table of Contents

Financial Ratios

Liquidity 

• Current Ratio 
• Quick Ratio or Acid Test 
• Net Working Capital to Total Assets Ratio

Activity 

• Inventory Turnover 
• Fixed Asset Turnover 
• Total Assets Turnover 

Leverage 

• Debt Ratio 
• Debt to Equity Ratio 

Profitability 

• Gross Profit Margin 
• Net Profit Margin 
• EBITDA Margin 
• Return on Assets (ROA) 
• Return on Equity (ROE)
• Earnings per Share (EPS)
• Price / Earnings Ratio (P/E Ratio) 

Time Value of Money 

• Future Value of a Single Amount 
• Future Value of a Series of Equal Payments 
• Sinking Fund – Payments Needed to Accumulate to a Future Amount
• Present Value of a Single Amount 
• Present Value of a Series of Equal Payments
• Payments Needed to Amortize a Present Amount 
• Effective Interest rate 

Capital Budgeting 

• Simple Payback Period 
• Return on Investment (ROI)
• Net Present Value (NPV) 
• Internal Rate of Return (IRR) 
• Financial Management Rate of Return (FMRR)

Valuation & Mortgage 

• Income Capitalization Method
• Loan to Value Ratio 
• Debt Service Coverage Ratio 
• Mortgage Calculation, Remaining Balance, and Interest Expense 

REIT Terms 

• Adjusted Funds from Operations (AFFO)
• AFFO Yield (Adjusted Funds from Operations Yield) 
• EBITDA 
• Funds from Operations (FFO) 
• Straight-lining 

Labor 

• Full Time Equivalent Employee (FTE)
• Direct Labor Rate Variance 

Measurement Conversion 

• Electricity to BTUs 
• Natural Gas to BTUs 
• Propane to BTUs 
• Steam to BTUs 
• Chilled Water to BTUs 
• Fuel Oil to BTUs 
• BTUs to Tons Air Conditioning 
• Fahrenheit to Centigrade 
• Centigrade to Fahrenheit 
• Square Feet to Square Meters 
• Square Meters to Square Feet