Liquidity Ratios Calculate the Ratios Below: Fiscal Year Ended 413017 43016 43015 43014 Current ratio 1.36 working capital 33952 Inventory turnover (times) L Days sales in inventory Accounts receivable turnover (times) Days sales in receivables Free cash flow Average inve Average ARD Ratio How to Calculate Ratio Current Ratio Current Assets +Current Liabilities Working Capital Current Assets Current Liabilities Acid-Test Ratio m (Cash Equivients Marketable Securities AVR) +Current Liabilities Inventory Turnover ITimes) Cost of Goods Sold Average Inventory Average Inventory (Beginning Finished Goods Inventory Ending Finished Goods Inventory) +2 (Ending Inventory +Cost of Goods Sold) x 365 Days Sales In Inventory Accounts Receivable Tumover (Times) Net Sales Average Accounts Receivable (Beginning Aocounts Receivable Ending Accounts Receivable) 2 Average Accounts Receivable Ligu (Ending AR Credit Sales)x 365 Use total sales if you cannot get credit sales) Days Sales In Accounts Receivable (If you don't know the credit sales ratio to total sales use total net Sales) (simple Formul) cast operating Cash Flow mounts spent on Capital Expenditures Free Cash Flow