Financial Ratios

Spreading Financial Statement is a cumbersome task.  Many professional do it according to their own way and they just start doing it.
 But for a begineer, I think to go with financial ratios is a best practice.
We have Income Statement, Income Appropriation Statement and Statement of Affairs.

So, here you can find out some Financial Ratio to go with. Try to spread the Financial Statement with these Ratios.

Liquidity Ratios
Current Ratio	Current Assets / Current Liabilities
Quick Ratio	(Cash + Marketable Securities + Trade Accounts Receivable) / Current Liabilities
Defensive Interval Days	(Cash + Marketable Securities + Trade Accounts Receivable) / ((Operating Expenses - Other Expenses - Interest Expense - Provision for Income Taxes - Depreciation Expense) / Days)
Altman Z score - Retail	(((Current Assets - Current Liabilities) / Total Assets) * 6.6) + ((Total Equity / Total Assets) * 3.3) + ((Earnings before Interest and Taxes / Total Assets) * 6.7) + ((Total Equity / Total Liabilities) * 1.0)
Altman Z score - Manufacturing	(((Current Assets - Current Liabilities) / Total Assets) * 0.717) + ((Total Equity / Total Assets) * 0.847) + ((Earnings before Interest and Taxes / Total Assets) * 3.107) + ((Total Equity / Total Liabilities) * 0.42) + ((Sales / Total Assets) * 0.998)
Accounts Receivable to WorkingCapital	Trade Accounts Receivable / (Current Assets - Current Liabilities)
Inventory to Working Capital	Inventory / (Current Assets - Current Liabilities)
Long-Term Liabilities to WorkingCapital	Long Term Liabilities / (Current Assets - Current Liabilities)
Sales to Working Capital	Sales / (Current Assets - Current Liabilities)
Activity Ratios
Accounts Receivable Turnover	Sales / Trade Accounts Receivable
Days Sales in Receivables	Trade Accounts Receivable / (Sales / Days)
Inventory Turnover	Cost of Sales / Inventory
Days Cost of Sales in Inventory	Inventory / (Cost of Sales / Days)
Accounts Payable Turnover	Cost of Sales / Trade Accounts Payable
Days Cost of Sales in Payables	Trade Accounts Payable / (Cost of Sales / Days)
Operating Cycle Days	(Inventory / (Cost of Sales / Days)) + (Trade Accounts Receivable / (Sales / Days))
Sales to Assets	Sales / Total Assets
Sales to Net Fixed Assets	Sales / (Property and Equipment - Accumulated Depreciation
Activity Ratios (cont.)
Percent Depreciation Expense	Depreciation Expense / Property and Equipment * 100
to Fixed Assets
Percent Accumulated	Accumulated Depreciation / Property and Equipment * 100
Depreciation to Fixed Assets
Net Fixed Assets to Equity	(Property and Equipment - Accumulated Depreciation) / Total Equity
Profitability Ratios
Percent Gross Profit	((Sales - Cost of Sales) / Sales) * 100
Percent Profit Margin on Sales	Earnings before Taxes / Sales * 100
Percent Rate of Return on	Earnings before Taxes / Total Assets * 100
Assets
Percent Rate of Return on	Earnings before Taxes / Total Equity * 100
Price Earnings Ratio	Stock Price / (Net Income / Outstanding Shares)
Earnings Per Share	Net Income / Outstanding Shares
Coverage Ratios
Debt to Total Assets	Total Liabilities / Total Assets
Percent Owners' Equity	Total Equity / Total Assets * 100
Equity Multiplier	Total Assets / Total Equity
Debt to Equity	Total Liabilities / Total Equity
Cash Flow to Current Maturities	(Net Income + Depreciation Expense) / Current Portion of Long Term Debt
Long-Term Debt
Times Interest Earned	Earnings before Interest and Taxes / Interest Expense
Book Value Per Share	Total Equity / Outstanding Shares
Expenses to Sales Ratios
Percent Depreciation to Sales	Depreciation Expense / Sales * 100
Percent Owners' Compensation	Owners Compensation / Sales * 100
to Sales