Index

• A
• Altman’s Bankruptcy Prediction Formula 9-2
• Altman’s Second Model 9-6

• C
• Causal Ratios 2-1, 2-15, 2-16, 4-1, 4-2, 4-22, 4-30, 5-2, 6-3, 6-8, 6-13
• Collection Period 2-8, 2-18, 2-19, 4-1, 4-2, 4-8, 4-9, 4-10, 4-11, 4-12, 4-13, 4-14, 4-18, 4-21, 4-28, 4-33, 5-7, 6-14
• Current Liabilities to Net Worth 2-14, 2-18
• Current Ratio 2-1, 2-2, 2-3, 2-4, 2-6, 2-8, 2-10, 2-11, 2-14, 2-18, 3-10, 4-3, 4-4, 4-10, 4-24, 4-28, 5-3, 5-6, 5-7, 6-6, 7-2, 7-3, 7-5

• D
• DuPont Analysis 3-1, 6-13

• E
• Earnings Quality .3-10, 3-11, 3-12, 3-13
• Effect Ratios 2-1, 2-2, 5-2, 5-8, 6-8

• F
• Fixed Assets to Net Worth 2-19, 4-1, 4-2, 4-3, 4-5, 4-6, 4-7, 4-18, 4-33, 6-6

• G
• Guidelines to Use in Applying Ratio Analysis 5-8

• H
• How to Conduct an Analysis of Financial Statements 5-2

• I
• Improving Sustainable Growth 8-6
• Industry and Time Series Analysis 5-3
• Inventory to Working Capital 2-1, 2-6, 2-7, 2-19, 5-7

• M
• Miscellaneous Assets to Net Worth 4-1, 4-2, 4-30

• N
• Net Profit to Net Worth (Return on Equity) 2-16
• Net Sales to Net Worth 4-1, 4-2, 4-19
• Net Sales to Working Capital 2-1, 2-10, 2-19

• P
• Problems with Using Industry Data 5-5

• R
• Ratios Examined by Banks for Long-Term Loans 7-3
• Ratios Examined by Banks for Short-Term Loans 7-2
• Ratios That Could Be Changed by the Collection Period 4-11
• Ratios That Could Be Changed by the Fixed Assets to Net Worth Ratio 4-6
• Ratios That Could Be Changed by the Trading Ratio 4-23

• S
• Sources of Industry Averages 5-4

• T
• Tangible Debt Ratios 2-2, 2-12, 2-13
• The Profit Margin 3-4, 3-14, 4-1, 4-26, 4-27, 4-28, 8-6
• The Trading Ratio 4-19, 6-6
• Times Interest Earned 2-1, 2-2, 2-15, 2-18, 7-5
• Total DuPont System 3-6

• V
• Valuation Techniques 1-1, 1-4, 1-9