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{"sheet":"Formulas","index":0,"n_rows":94,"n_cols":10,"rows_kept":94,"cut":false,"hidden":false,"merged":[]}
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["#","Ratio","AKA","Formula","Tips to Remember","Purpose","Good Value","Bad Value","Result Type","# Methods"]
[1,"Absorption Cost Markup %",null,"(Profit + Total Sales & Admin Costs) / (COGS Rate x Volume)",null,null,null,null,null,{"$f":"COUNTIF(B:B,B8)","v":1}]
[2,"Accounting Profit",null,"Accounting Revenues - Accounting Costs",null,null,null,null,null,{"$f":"COUNTIF(B:B,B9)","v":1}]
[3,"Accounts Payable Turnover","AP Turnover","Average Credit Purchases / Average AP",null,"Operational Efficiency","Higher the better","Low values",null,{"$f":"COUNTIF(B:B,B10)","v":1}]
[4,"Accounts Receivable Turnover Ratio","AR Turnover","Credit Sales / Average Gross Accounts Receivables","1 of 3 ratios for determining operating efficiency","Operational Efficiency","Higher the better","Low values","Percentage",1]
[5,"Acid Test","Quick Ratio","(Cash + Marketable Securities + Accounts Receivable) / Current Liabilities","Include items like Trade Receivables or Other Receivables","Liquidity - Immediate aspect",null,null,"Percentage",1]
[6,"Asset Turnover",null,"Net Sales / Average Total Assets \nOr\nReturn on Assets % / Profit Margin %",null,"Profitability",null,null,null,{"$f":"COUNTIF(B:B,B13)","v":1}]
[7,"Basic C-V-P Formula","Targeted Profit","Revenue - Variable Cost - Fixed Cost = Profit",null,null,null,null,null,1]
[8,"Book Value per Share",null,"Total Stockholders Equity - Par Value of Preferred Stock / # of Common Shares Outstanding",null,"Profitability",null,null,"Percentage",1]
[9,"Breakeven Revenue Dollars",null,"Total Fixed Costs / Contribution Margin Ratio",null,null,null,null,null,1]
[10,"Breakeven Volume of Units",null,"Total Fixed Costs / Contribution Margin Rate",null,null,null,null,null,1]
[11,"Calc Amount for Loan w/Compensating Balance",null,"Amount Needed / (1 - Compensating Balance %)","Simple gross up",null,null,null,null,1]
[12,"Capital Adequacy Ratio","CAR","Tier 1 Capital + Tier 2 Capital / Risk - Weighted Assets","Measures how well a financial institution protects its depositors and protects the financial systems around the world."]
[13,"Capital Asset Pricing Model",null,"Risk Free Rate + Beta(Required Rate of Return - Risk Free Rate)",null,null,null,null,null,{"$f":"COUNTIF(B:B,B20)","v":1}]
[14,"Cash Flow Ratio",null,"Operating Cash Flow / Current Liabilities",null,"Liquidity",null,null,"Percentage",1]
[15,"Cash Flow to Fixed Charges Ratio",null,"Cash From Ops + Fixed Charges + Tax Payments / Fixed Charges","Fixed Charges include - Interest, required principal payments and leases.  Cash From Ops is after tax.","Solvency",null,null,"Percentage",1]
[16,"Cash Ratio",null,"(Cash + Marketable Securities) / Current Liabilities",null,"Liquidity",null,null,"Percentage",1]
[17,"Contribution Margin Ratio",null,"Contribution Margin / Total Sales Revenue",null,null,null,null,null,1]
[18,"Contribution Margin Ratio per Unit",null,"Contribution Margin per Unit / Sales Price per Unit",null,null,null,null,null,1]
[19,"Conversion after tax profit to pre-tax",null,"After tax profit / (1 - Tax Rate) = Pre-Tax Operating Profit",null,null,null,null,null,1]
[20,"Cost of Discount (not utilized)",null,"[(Discount % / (100% - Discount %)) x Days in Year] / (Total Payment Period - Discount Period)",null,null,null,null,null,1]
[21,"Cost of Preferred Stock",null,"Price Discount / [(Current Price * (1 - floatation cost)]"]
[22,"Current Cash Debt Coverage Ratio",null,"Cash Provided by Operations / Average Current Liabilities",null,"Liquidity",null,null,"Percentage",1]
[23,"Current Ratio",null,"Current Assets / Current Liabilities","Degree to which current assets cover current liabilities","Liquidity",null,null,"Percentage",1]
[24,"C-V-P for Sales Revenue",null,"Revenue - (Variable Cost Ratio x Revenue) - Total Fixed Costs = Profit",null,null,null,null,null,1]
[25,"C-V-P for Sales Volume",null,"(Sales Price x Volume) - (Variable Cost per Unit x Volume) - Total Fixed Costs = Profit",null,null,null,null,null,1]
[26,"Days' Purchases in Accounts Payables","Number of Days' Purchases in AP","Average Accounts Payables / (Credit Purchases / 365)","2 of 3 ratios for determining operating efficiency","Operational Efficiency","Large Ratio","Small Ratio","Ratio",2]
[27,"Days' Purchases in Accounts Payables (2nd version)","Number of Days' Purchases in AP","365 / Payables Turnover","2 of 3 ratios for determining operating efficiency","Operational Efficiency",null,null,"Ratio",2]
[28,"Days' Sales in Inventory","Number of Days' Sales in Inventory","Average Inventory / (Cost of Sales / 365)",null,"Operational Efficiency",null,null,"Ratio",2]
[29,"Days' Sales in Inventory (2nd version)","Number of Days' Sales in Inventory","365 / Inventory Turnover",null,"Operational Efficiency",null,null,"Ratio",2]
[30,"Days Sales in Receivables","Number of Days' Sales in Receivables, Average Collection Period","Average Accounts Receivable / (Annual Credit Sales / 365)","1 of 3 ratios for determining operating efficiency","Operational Efficiency",null,null,"Ratio",2]
[31,"Days Sales in Receivables (2nd version)","Number of Days' Sales in Receivables, Average Collection Period","365 / Accounts Receivable Turnover","1 of 3 ratios for determining operating efficiency","Operational Efficiency",null,null,"Ratio",2]
[32,"Debt to Equity Ratio",null,"Total Debt / Total Equity","1 of 3 primary ratios","Solvency",null,null,"Ratio",1]
[33,"Debt to Total Assets Ratio",null,"Total Debt / Total Assets","2 of 3 primary ratios","Solvency",null,null,"Ratio",1]
[34,"DFL","Degree of Financial Leverage","% Change in Net Income / % Change in EBIT \nor \nEBIT / EBT","For every 1% change in EBIT there's a x% change in Net Income.","Financial Leverage","Lower, higher values mean more risk","Higher the value the greater the risk","Percentage",2]
[35,"Diluted EPS",null,"Net Income - Preferred Dividends / Diluted Weighted Average # Common Shares Outstanding",null,"Profitability",null,null,"Value",1]
[36,"Dividend Payout Ratio","Retention Ratio?","Common Dividend / Earnings Available to Common Shareholders","Using values to compute a ratio","Profitability",null,null,"Percentage",1]
[37,"Dividend Yield",null,"Annual Dividend per Share / Market Price per Share","Per Share Values used","Profitability",null,null,"Percentage",1]
[38,"DOL","Degree of Operating Leverage","Contribution Margin / EBIT\nor\n% Change in EBIT / % Change in Sales","For every 1% change in sales there's a x% change in EBIT.  Higher fixed costs = greater risk","Operating Leverage","Lower, higher values mean more risk","Higher the value the greater the risk","Percentage",2]
[39,"DTL","Degree of Total Leverage","DOL x DFL","Measures total risk of an organization","Operating Leverage","Lower, Higher the value, higher the risk","Higher the value the greater the risk","Ratio",{"$f":"COUNTIF(B:B,B46)","v":1}]
[40,"Earnings per Common Share",null,"Net Income - Preferred Dividends / Weighted Average # Common Shares Outstanding","Investors use to purchase a security.  Compares price earnings and earnings yield ratios","Profitability",null,null,"Value",1]
[41,"Earnings Yield Ratio",null,"EPS / Current Market Price per Common Share","Investors use to purchase a security.  Compares price earnings and earnings yield ratios","Profitability",null,null,"Percentage",1]
[42,"EBITDA Margin",null,"EBITDA / Net Sales",null,"Profitability",null,null,null,{"$f":"COUNTIF(B:B,B49)","v":1}]
[43,"Economic Order Quantity","EOQ","square root of [(2 x demand x ordering costs) ÷ carrying costs]","Determine the optimum size of either a production run or purchase order","Other",null,null,null,{"$f":"COUNTIF(B:B,B50)","v":1}]
[44,"Economic Profit",null,"Accounting Revenues - Accounting Costs - Opportunity Costs",null,null,null,null,null,{"$f":"COUNTIF(B:B,B51)","v":1}]
[45,"Effective Annual Rate of interest (Comp Balance)",null,"[(Int Exp % + Commit Fee %) / (1 - comp bal %)] x (365 / loan length in days)","Calculate the amount of financing costs for a loan with a commitment fee and compensating balance","Other",null,null,"Percentage",1]
[46,"Financial Leverage Ratio","Equity Multiplier","Assets / Equity","Total Assets / Total Liabilities but if averages are available then use them","Solvency",null,null,"Percentage",1]
[47,"Fixed Asset Turnover Ratio",null,"Sales / Average Net Plant, Property, and Equipment (aka Productive Assets or Fixed Assets)",null,"Profitability",null,null,"Percentage",1]
[48,"Fixed Charge Coverage ","Earnings to Fixed Charges Ratio","Earnings Before Fixed Charges and Taxes / Fixed Charges \nor (EBIT + Fixed Charges) / (Fixed Charges + Interest Expense)","Fixed Charges include - Interest, required principal payments and leases","Solvency",null,null,"Percentage",1]
[49,"Free Cash Flow",null,"Cash Provided by Operations - Capital Expenditures - Cash Dividends",null,"Solvency",null,null,null,1]
[50,"Gross Profit",null,"Sales - Cost of Sales",null,"Profitability",null,null,"Value",1]
[51,"Gross Profit Margin Percentage",null,"Gross Profit / Sales","Does selling price cover COGS adequately?","Profitability",null,null,"Percentage",1]
[52,"Inventory Turnover Ratio",null,"Cost of Goods Sold / Average Inventory","3 of 3 ratios for determining operating efficiency","Operational Efficiency",null,null,"Percentage",1]
[53,"Long Term Debt to Equity Ratio",null,"Long Term Liabilitites / Equity",null,"Solvency",null,null,"Percentage",1]
[54,"Lowest Relative Risk",null,"Standard Deviation Return / Mean Return"]
[55,"Margin of Saftey",null,"Current Sales - Break Even Sales",null,null,null,null,null,1]
[56,"Margin of Saftey Ratio",null,"Margin of Saftey $ / Current Sales"]
[57,"Market to Book Ratio",null,"Current Stock Price / Book Value per Share",null,"Profitability",null,null,"Percentage",1]
[58,"Net Profit Margin Percentage",null,"Net Income / Sales",null,"Profitability",null,null,"Percentage",1]
[59,"Net Working Capital",null,"Current Assets - Current Liabilities","Short run ability to pay obligations","Liquidity",null,null,"Value",1]
[60,"Net Working Capital Ratio",null,"Net Working Capital / Total Assets","Short run ability to pay obligations","Liquidity",null,null,"Percentage",1]
[61,"Operating Cycle",null,"Days' Sales Receivables + Days' Sales in Inventory",null,"Operational",null,null,"Value",1]
[62,"Operating Profit Margin Percentage",null,"Operating Income / Sales",null,"Profitability",null,null,"Percentage",1]
[63,"Present Value of Future Stock Price",null,"(Stock Price + Dividend Per Share (+ growth % if necessary)) / (CAPM + 1) ",null,null,null,null,null,{"$f":"COUNTIF(B:B,B70)","v":1}]
[64,"Price Elasticity of Demand",null,"Change in Quantity / (Average of Quantities) / Change in Price / (Average of Prices)",null,null,null,null,"Percentage"]
[65,"Price to Earnings Ratio",null,"Market Price per Share / Earnings per Share",null,"Profitability",null,null,"Percentage",1]
[66,"Price to EBITDA Ratio",null,"Market Price per Share / EBITDA per Share",null,"Profitability",null,null,"Percentage",1]
[67,"Profit Margin",null,"Net Income / Net Sales",null,"Profitability",null,null,null,{"$f":"COUNTIF(B:B,B74)","v":1}]
[68,"Profit Margin (add'l calc)",null,"Return on Assets / Asset Turnover",null,"Profitability",null,null,null,{"$f":"COUNTIF(B:B,B75)","v":1}]
[69,"Profit using Contribution Margin Rate",null,"(Contribution Margin Rate x Volume) - Total Fixed Costs",null,"Profitability",null,null,null,1]
[70,"Profit using Contribution Margin Ratio",null,"(Contribution Margin Ratio x Revenue) - Total Fixed Costs",null,"Profitability",null,null,null,1]
[71,"Quick Ratio","Acid Test","(Cash + Marketable Securities + Accounts Receivable) / Current Liabilities","Include items like Trade Receivables or Other Receivables","Liquidity",null,null,"Percentage",1]
[72,"Return on Assets","ROA, Accounting Rate of Return, Accrual Accounting Rate of Return","Net Income / Average Total Assets\nor\nAsset Turnover x Profit Margin","Average total assets are calculated as the sum of the assets at the beginning and ending of the period / 2","Profitability","Higher value = more efficient use of assets to generate profits","Lower value = less efficient use of assets to generate profits","Percentage",1]
[73,"Return on Assets DuPont","ROA, Accounting Rate of Return, Accrual Accounting Rate of Return","Net Income / Avg Tot Assets = Net Income / Sales X Sales / Average Total Assets","DuPont breaks ROA down for further understanding of the changes","Profitability","Greater the better","Negative or below the cost of capital","Percentage",1]
[74,"Return on Common Equity","ROCE","(Net Income - Preferred Dividends) / (Average Equity - Average Preferred Equity)",null,"Profitability",null,null,null,{"$f":"COUNTIF(B:B,B81)","v":1}]
[75,"Return on Equity","ROE","Net Income / Average Equity \nor \nROA / Financial  Leverage",null,"Profitability","Greater the better","Negative or below the cost of capital","Percentage",2]
[76,"Return on Equity DuPont","ROE","(Net Income / Avg Tot Assets) X (Avg Tot Assets /Average Common Stockholders Equity) \naka\nROA x Financial Leverage Ratio","DuPont breaks ROA down for further understanding of the changes","Profitability","Greater the better","Negative or below the cost of capital","Percentage",1]
[77,"Return on Investment","ROI","Income of Business Unit / Assets of Business Unit","Not total assets, that would be ROA or Return on Assets","Profitability","Greater the better","Negative or below the cost of capital","Percentage",1]
[78,"Return on Total Assets",null,"EBIT / Average Total Assets"]
[79,"Solve For Net Profit Margin (Dupont)",null,"ROE = Net Profit Margin x Asset Turnover x Financial Leverage",null,"Profitability",null,null,null,{"$f":"COUNTIF(B:B,B86)","v":1}]
[80,"Sustainable Growth Rate",null,"(1 - Dividend Payout Ratio) X ROE",null,"Profitability",null,null,null,{"$f":"COUNTIF(B:B,B87)","v":1}]
[81,"Targeted Profit","Basic C-V-P Formula","Revenue - Variable Cost - Fixed Cost = Profit",null,"Profitability",null,null,null,1]
[82,"Times Interest Earned Ratio","Interest Coverage","EBIT / Interest Expense","2 of 3 primary ratios","Solvency","Higher = Less Risky, greater ability to pay interest expense","Lower values are more risky","Percentage",1]
[83,"Total Assets Turnover Ratio",null,"Sales / Average Total Assets","Says how many dollars of sales can be generated from 1 dollar invested in the assets","Profitability",null,null,"Percentage",1]
[84,"Total Cost Markup %",null,"Profit / (Total Cost Rate x Volume)",null,null,null,null,null,{"$f":"COUNTIF(B:B,B91)","v":1}]
[85,"Variable Cost Markup %",null,"(Profit + Total FC) / (VC Rate x Volume)",null,null,null,null,null,{"$f":"COUNTIF(B:B,B92)","v":1}]
[86,"Variable Cost Ratio",null,"Variable Costs / Revenue",null,null,null,null,null,1]
[87,"Dividend Growth Model",null,"(DVD * 1+Growth Rate) / (Required Rate of Return - DVD Growth Rate)"]

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[null,null,null,null,null,null,null,null,null,"YES"]
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[null,null,"Ratio Number:",{"$f":"INDEX(Formulas!$1:$200,MATCH(SELECTED_RATIO,Formulas!$B:$B,0),1)","v":76},null,null,null,null,null,null,null,null,null,"Financial Leverage Ratio"]
[null,null,"Ratio Name:","Return on Equity DuPont",null,null,null,null,null,null,null,null,null,"Cash Flow to Fixed Charges Ratio"]
[null,null,"Ratio Formula:",{"$f":"IFERROR(IF(SHOW_ANSWER=\"YES\",VLOOKUP(SELECTED_RATIO,Formulas!B:J,MATCH(\"Formula\",Formulas!$7:$7,0)-1,0),\"\"),\"\")","v":"(Net Income / Avg Tot Assets) X (Avg Tot Assets /Average Common Stockholders Equity) \naka\nROA x Financial Leverage Ratio"},null,null,null,null,null,null,null,null,null,"Sustainable Growth Rate"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Cost of Preferred Stock"]
[null,null,"Also Known As:",{"$f":"IFERROR(IF(SHOW_ANSWER=\"YES\",IF(VLOOKUP(SELECTED_RATIO,Formulas!B:J,MATCH(\"AKA\",Formulas!$7:$7,0)-1,0)=\"\",\"\",VLOOKUP(SELECTED_RATIO,Formulas!B:J,MATCH(\"AKA\",Formulas!$7:$7,0)-1,0)),\"\"),\"\")","v":"ROE"}]
[]
[null,null,"Measures:",{"$f":"IFERROR(IF(SHOW_ANSWER=\"YES\",IF(VLOOKUP(SELECTED_RATIO,Formulas!B:J,MATCH(\"Purpose\",Formulas!7:7,0)-1,0)=\"\",\"\",VLOOKUP(SELECTED_RATIO,Formulas!B:J,MATCH(\"Purpose\",Formulas!7:7,0)-1,0)),\"\"),\"\")","v":"Profitability"}]
[]
[null,null,"Result Type:",{"$f":"IFERROR(IF(SHOW_ANSWER=\"YES\",IF(VLOOKUP(SELECTED_RATIO,Formulas!B:J,MATCH(\"Result Type\",Formulas!7:7,0)-1,0)=\"\",\"\",VLOOKUP(SELECTED_RATIO,Formulas!B:J,MATCH(\"Result Type\",Formulas!7:7,0)-1,0)),\"\"),\"\")","v":"Percentage"}]
[]
[null,null,"Good Value:",{"$f":"IFERROR(IF(SHOW_ANSWER=\"YES\",IF(VLOOKUP(SELECTED_RATIO,Formulas!B:J,MATCH(\"Good Value\",Formulas!$7:$7,0)-1,0)=\"\",\"\",VLOOKUP(SELECTED_RATIO,Formulas!B:J,MATCH(\"Good Value\",Formulas!$7:$7,0)-1,0)),\"\"),\"\")","v":"Greater the better"}]
[]
[null,null,"Bad Value:",{"$f":"IFERROR(IF(SHOW_ANSWER=\"YES\",IF(VLOOKUP(SELECTED_RATIO,Formulas!B:J,MATCH(\"Bad Value\",Formulas!$7:$7,0)-1,0)=\"\",\"\",VLOOKUP(SELECTED_RATIO,Formulas!B:J,MATCH(\"Bad Value\",Formulas!$7:$7,0)-1,0)),\"\"),\"\")","v":"Negative or below the cost of capital"}]
[]
[null,null,"Tips To Remember:",{"$f":"IFERROR(IF(SHOW_ANSWER=\"YES\",IF(VLOOKUP(SELECTED_RATIO,Formulas!B:J,MATCH(\"Tips To Remember\",Formulas!$7:$7,0)-1,0)=\"\",\"\",VLOOKUP(SELECTED_RATIO,Formulas!B:J,MATCH(\"Tips To Remember\",Formulas!$7:$7,0)-1,0)),\"\"),\"\")","v":"DuPont breaks ROA down for further understanding of the changes"}]
[]
[null,null,"# of Formulas:",{"$f":"IFERROR(IF(SHOW_ANSWER=\"YES\",IF(VLOOKUP(SELECTED_RATIO,Formulas!B:J,MATCH(\"# Methods\",Formulas!$7:$7,0)-1,0)=\"\",\"\",VLOOKUP(SELECTED_RATIO,Formulas!B:J,MATCH(\"# Methods\",Formulas!$7:$7,0)-1,0)),\"\"),\"\")","v":1}]

{"sheet":"Quiz 1","index":2,"n_rows":59,"n_cols":4,"rows_kept":59,"cut":false,"hidden":false,"merged":[]}
["N","Financial Ratios","Formula","Measures"]
[1,"Net Working Capital",{"$f":"IF($A$1=\"Y\",VLOOKUP(B:B,Formulas!B:D,3,0),\"\")","v":""},{"$f":"IF($A$1=\"Y\",VLOOKUP(B:B,Formulas!B:Z,5,0),\"\")","v":""}]
[]
[]
[2,"Current Ratio",{"$f":"IF($A$1=\"Y\",VLOOKUP(B:B,Formulas!B:D,3,0),\"\")","v":""},{"$f":"IF($A$1=\"Y\",VLOOKUP(B:B,Formulas!B:Z,5,0),\"\")","v":""}]
[]
[]
[3,"Quick Ratio",{"$f":"IF($A$1=\"Y\",VLOOKUP(B:B,Formulas!B:D,3,0),\"\")","v":""},{"$f":"IF($A$1=\"Y\",VLOOKUP(B:B,Formulas!B:Z,5,0),\"\")","v":""}]
[]
[]
[4,"Cash Ratio",{"$f":"IF($A$1=\"Y\",VLOOKUP(B:B,Formulas!B:D,3,0),\"\")","v":""},{"$f":"IF($A$1=\"Y\",VLOOKUP(B:B,Formulas!B:Z,5,0),\"\")","v":""}]
[]
[]
[5,"Current Cash Debt Coverage Ratio",{"$f":"IF($A$1=\"Y\",VLOOKUP(B:B,Formulas!B:D,3,0),\"\")","v":""},{"$f":"IF($A$1=\"Y\",VLOOKUP(B:B,Formulas!B:Z,5,0),\"\")","v":""}]
[]
[]
[6,"Debt to Equity Ratio",{"$f":"IF($A$1=\"Y\",VLOOKUP(B:B,Formulas!B:D,3,0),\"\")","v":""},{"$f":"IF($A$1=\"Y\",VLOOKUP(B:B,Formulas!B:Z,5,0),\"\")","v":""}]
[]
[]
[7,"Long Term Debt to Equity Ratio",{"$f":"IF($A$1=\"Y\",VLOOKUP(B:B,Formulas!B:D,3,0),\"\")","v":""},{"$f":"IF($A$1=\"Y\",VLOOKUP(B:B,Formulas!B:Z,5,0),\"\")","v":""}]
[]
[]
[8,"Debt to Total Assets Ratio",{"$f":"IF($A$1=\"Y\",VLOOKUP(B:B,Formulas!B:D,3,0),\"\")","v":""},{"$f":"IF($A$1=\"Y\",VLOOKUP(B:B,Formulas!B:Z,5,0),\"\")","v":""}]
[]
[]
[9,"Fixed Charge Coverage ",{"$f":"IF($A$1=\"Y\",VLOOKUP(B:B,Formulas!B:D,3,0),\"\")","v":""},{"$f":"IF($A$1=\"Y\",VLOOKUP(B:B,Formulas!B:Z,5,0),\"\")","v":""}]
[]
[]
[10,"Times Interest Earned Ratio",{"$f":"IF($A$1=\"Y\",VLOOKUP(B:B,Formulas!B:D,3,0),\"\")","v":""},{"$f":"IF($A$1=\"Y\",VLOOKUP(B:B,Formulas!B:Z,5,0),\"\")","v":""}]
[null,"     aka Interest Coverage"]
[]
[11,"Free Cash Flow",{"$f":"IF($A$1=\"Y\",VLOOKUP(B:B,Formulas!B:D,3,0),\"\")","v":""},{"$f":"IF($A$1=\"Y\",VLOOKUP(B:B,Formulas!B:Z,5,0),\"\")","v":""}]
[]
[]
[12,"DOL",{"$f":"IF($A$1=\"Y\",VLOOKUP(B:B,Formulas!B:D,3,0),\"\")","v":""},{"$f":"IF($A$1=\"Y\",VLOOKUP(B:B,Formulas!B:Z,5,0),\"\")","v":""}]
[]
[]
[13,"DFL",{"$f":"IF($A$1=\"Y\",VLOOKUP(B:B,Formulas!B:D,3,0),\"\")","v":""},{"$f":"IF($A$1=\"Y\",VLOOKUP(B:B,Formulas!B:Z,5,0),\"\")","v":""}]
[]
[]
[14,"DTL",{"$f":"IF($A$1=\"Y\",VLOOKUP(B:B,Formulas!B:D,3,0),\"\")","v":""},{"$f":"IF($A$1=\"Y\",VLOOKUP(B:B,Formulas!B:Z,5,0),\"\")","v":""}]
[]
[]
[15,"Accounts Receivable Turnover Ratio",{"$f":"IF($A$1=\"Y\",VLOOKUP(B:B,Formulas!B:D,3,0),\"\")","v":""},{"$f":"IF($A$1=\"Y\",VLOOKUP(B:B,Formulas!B:Z,5,0),\"\")","v":""}]
[]
[]
[16,"Inventory Turnover Ratio",{"$f":"IF($A$1=\"Y\",VLOOKUP(B:B,Formulas!B:D,3,0),\"\")","v":""},{"$f":"IF($A$1=\"Y\",VLOOKUP(B:B,Formulas!B:Z,5,0),\"\")","v":""}]
[]
[]
[17,"Accounts Payable Turnover",{"$f":"IF($A$1=\"Y\",VLOOKUP(B:B,Formulas!B:D,3,0),\"\")","v":""},{"$f":"IF($A$1=\"Y\",VLOOKUP(B:B,Formulas!B:Z,5,0),\"\")","v":""}]
[]
[]
[18,"Days Sales in Receivables (2nd version)",{"$f":"IF($A$1=\"Y\",VLOOKUP(B:B,Formulas!B:D,3,0),\"\")","v":""},{"$f":"IF($A$1=\"Y\",VLOOKUP(B:B,Formulas!B:Z,5,0),\"\")","v":""}]
[]
[]
[19,"Days' Purchases in Accounts Payables (2nd version)",{"$f":"IF($A$1=\"Y\",VLOOKUP(B:B,Formulas!B:D,3,0),\"\")","v":""},{"$f":"IF($A$1=\"Y\",VLOOKUP(B:B,Formulas!B:Z,5,0),\"\")","v":""}]
[]
[]
[20,"Days' Sales in Inventory (2nd version)",{"$f":"IF($A$1=\"Y\",VLOOKUP(B:B,Formulas!B:D,3,0),\"\")","v":""},{"$f":"IF($A$1=\"Y\",VLOOKUP(B:B,Formulas!B:Z,5,0),\"\")","v":""}]

{"sheet":"Quiz 2","index":3,"n_rows":59,"n_cols":4,"rows_kept":59,"cut":false,"hidden":false,"merged":[]}
["N","Financial Ratios","Formula","Measures"]
[1,"Fixed Asset Turnover Ratio",{"$f":"IF($A$1=\"Y\",VLOOKUP(B:B,Formulas!B:D,3,0),\"\")","v":""},{"$f":"IF($A$1=\"Y\",VLOOKUP(B:B,Formulas!B:Z,5,0),\"\")","v":""}]
[]
[]
[2,"Gross Profit Margin Percentage",{"$f":"IF($A$1=\"Y\",VLOOKUP(B:B,Formulas!B:D,3,0),\"\")","v":""},{"$f":"IF($A$1=\"Y\",VLOOKUP(B:B,Formulas!B:Z,5,0),\"\")","v":""}]
[]
[]
[3,"Net Profit Margin Percentage",{"$f":"IF($A$1=\"Y\",VLOOKUP(B:B,Formulas!B:D,3,0),\"\")","v":""},{"$f":"IF($A$1=\"Y\",VLOOKUP(B:B,Formulas!B:Z,5,0),\"\")","v":""}]
[]
[]
[4,"Asset Turnover",{"$f":"IF($A$1=\"Y\",VLOOKUP(B:B,Formulas!B:D,3,0),\"\")","v":""},{"$f":"IF($A$1=\"Y\",VLOOKUP(B:B,Formulas!B:Z,5,0),\"\")","v":""}]
[]
[]
[5,"Return on Assets",{"$f":"IF($A$1=\"Y\",VLOOKUP(B:B,Formulas!B:D,3,0),\"\")","v":""},{"$f":"IF($A$1=\"Y\",VLOOKUP(B:B,Formulas!B:Z,5,0),\"\")","v":""}]
[]
[]
[6,"Return on Equity",{"$f":"IF($A$1=\"Y\",VLOOKUP(B:B,Formulas!B:D,3,0),\"\")","v":""},{"$f":"IF($A$1=\"Y\",VLOOKUP(B:B,Formulas!B:Z,5,0),\"\")","v":""}]
[]
[]
[7,"Return on Equity (2nd version)",{"$f":"IF($A$1=\"Y\",VLOOKUP(B:B,Formulas!B:D,3,0),\"\")","v":""},{"$f":"IF($A$1=\"Y\",VLOOKUP(B:B,Formulas!B:Z,5,0),\"\")","v":""}]
[]
[]
[8,"Operating Profit Margin Percentage",{"$f":"IF($A$1=\"Y\",VLOOKUP(B:B,Formulas!B:D,3,0),\"\")","v":""},{"$f":"IF($A$1=\"Y\",VLOOKUP(B:B,Formulas!B:Z,5,0),\"\")","v":""}]
[]
[]
[9,"Profit Margin",{"$f":"IF($A$1=\"Y\",VLOOKUP(B:B,Formulas!B:D,3,0),\"\")","v":""},{"$f":"IF($A$1=\"Y\",VLOOKUP(B:B,Formulas!B:Z,5,0),\"\")","v":""}]
[]
[]
[10,"EBITDA Margin",{"$f":"IF($A$1=\"Y\",VLOOKUP(B:B,Formulas!B:D,3,0),\"\")","v":""},{"$f":"IF($A$1=\"Y\",VLOOKUP(B:B,Formulas!B:Z,5,0),\"\")","v":""}]
[]
[]
[11,"Market to Book Ratio",{"$f":"IF($A$1=\"Y\",VLOOKUP(B:B,Formulas!B:D,3,0),\"\")","v":""},{"$f":"IF($A$1=\"Y\",VLOOKUP(B:B,Formulas!B:Z,5,0),\"\")","v":""}]
[]
[]
[12,"Price to Earnings Ratio",{"$f":"IF($A$1=\"Y\",VLOOKUP(B:B,Formulas!B:D,3,0),\"\")","v":""},{"$f":"IF($A$1=\"Y\",VLOOKUP(B:B,Formulas!B:Z,5,0),\"\")","v":""}]
[]
[]
[13,"Price to EBITDA Ratio",{"$f":"IF($A$1=\"Y\",VLOOKUP(B:B,Formulas!B:D,3,0),\"\")","v":""},{"$f":"IF($A$1=\"Y\",VLOOKUP(B:B,Formulas!B:Z,5,0),\"\")","v":""}]
[]
[]
[14,"Book Value per Share",{"$f":"IF($A$1=\"Y\",VLOOKUP(B:B,Formulas!B:D,3,0),\"\")","v":""},{"$f":"IF($A$1=\"Y\",VLOOKUP(B:B,Formulas!B:Z,5,0),\"\")","v":""}]
[]
[]
[15,"Earnings per Common Share",{"$f":"IF($A$1=\"Y\",VLOOKUP(B:B,Formulas!B:D,3,0),\"\")","v":""},{"$f":"IF($A$1=\"Y\",VLOOKUP(B:B,Formulas!B:Z,5,0),\"\")","v":""}]
[]
[]
[16,"Earnings Yield Ratio",{"$f":"IF($A$1=\"Y\",VLOOKUP(B:B,Formulas!B:D,3,0),\"\")","v":""},{"$f":"IF($A$1=\"Y\",VLOOKUP(B:B,Formulas!B:Z,5,0),\"\")","v":""}]
[]
[]
[17,"Dividend Yield",{"$f":"IF($A$1=\"Y\",VLOOKUP(B:B,Formulas!B:D,3,0),\"\")","v":""},{"$f":"IF($A$1=\"Y\",VLOOKUP(B:B,Formulas!B:Z,5,0),\"\")","v":""}]
[]
[]
[18,"Dividend Payout Ratio",{"$f":"IF($A$1=\"Y\",VLOOKUP(B:B,Formulas!B:D,3,0),\"\")","v":""},{"$f":"IF($A$1=\"Y\",VLOOKUP(B:B,Formulas!B:Z,5,0),\"\")","v":""}]
[]
[]
[19,"Diluted EPS",{"$f":"IF($A$1=\"Y\",VLOOKUP(B:B,Formulas!B:D,3,0),\"\")","v":""},{"$f":"IF($A$1=\"Y\",VLOOKUP(B:B,Formulas!B:Z,5,0),\"\")","v":""}]
[]
[]
[20,"Sustainable Growth Rate",{"$f":"IF($A$1=\"Y\",VLOOKUP(B:B,Formulas!B:D,3,0),\"\")","v":""},{"$f":"IF($A$1=\"Y\",VLOOKUP(B:B,Formulas!B:Z,5,0),\"\")","v":""}]