Formula Cheat-Sheet Comp A Comp B Which Comp has the better ratio assessment? Working Capital (CA-CL) (69,800) 50,000.00 Current Ratio (CA/CL) 0.605 1.113 Quick (Acid-test) Ratio (Quick Assets/CL) 0.266 0.480 Accounts Receivable Turnover (Sales/Avg A/R) 5.351 3.200 Inventory Turnover (COGS/Avg Inventory) 0.877 0.857 Number of Times Interest Earned (Operating Incm/Int Exp) 0.053 0.087 Debt Ratio (TL/TA) 0.747 0.652 Debt to Equity Ratio (TL/TSE) 2.960 1.871 Gross Margin Ratio (GM/Sales) 75% 60% Return of Assets (NI/Avg TA) 0.148 0.065 Return on Equity (NI/Avg SE) 0.476 0.185 Dividend Yield (DPS/Mkt Price) 0.018 0.028 Price-Earnings (Mkt Price/EPS) 12.153 17.170 Earnings Per Share (Net Incm-Ps Divds/Comm Stock 5.760 2.621