Page 44 - NCCAA Finance Board Accountability

Ratios

Current Ratio Current Assets / Current Liabilities
The debt-to-equity ratio is a financial metric that
compares a company's total debt to its total equity

Working Current Assets – Current Liabilities (shareholder's equity). It provides insight into the
Capital
proportion of a company's financing that comes

Quick Ratio Cash + Securities + Accounts from debt versus equity.
Receivable/Current Liabilities

Debt to Asset Total Liabilities / Total Assets For nonprofit organizations, a debt-to-equity ratio
below 1 is often considered desirable. This means
that the organization's total debt is less than its
Debt to Equity Total Liabilities / Net Assets
total equity.

Asset Total Unrestricted Revenues / Average
Turnover Total Assets

Days Accounts Receivable *365 / Unrestricted
Receivable Revenue

Profit Margin Increase in Unrestricted Net Assets /
Unrestricted Revenue