Examlex
Differentiate among standard formulas, elemental formulas, and specialized formulas.
Times Interest Earned Ratio
A debt management ratio indicating the degree of risk to lenders that a company will default on its interest payments. Also called interest coverage ratio.
Return on Sales Ratio
A measure of a company's operational efficiency, calculated by dividing operating profit by net sales.
Return on Total Assets
A profitability ratio that measures the net income produced by total assets during a period by comparing net income to the average total assets.
Ratio
A relationship of two quantities or numbers, one divided by the other.
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