SmartHelping / Accounting / Excel

Accounting Ratios

Turn financial statement data into a clearer picture of company performance. Calculate 17 accounting ratios, understand what each one measures, and compare results across periods or companies in the same industry.

17 financial ratios Ratio explanations Statement input guidance Performance comparisons

$45 One-time purchase / Excel download

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Immediate download after purchase. By purchasing, you agree to the Terms of Service.

See the template in action

Walk through the financial statement analysis tool.

See how financial statement inputs connect to the ratios and comparison layout.

Open the template screenshots

Preview the ratio calculations, input layout, and supporting descriptions.

A repeatable analysis framework

Enter the statement data. Review the ratios.

Calculations handled in Excel

Pull the relevant figures from financial statements and enter them as instructed. The template performs the ratio calculations.

Descriptions for every ratio

Review what each ratio measures and the financial statement information needed to calculate it.

Interpretation guidance

Use the included explanations of higher and lower values as a starting point, alongside the company’s circumstances and industry benchmarks.

Comparisons over time

Use the consistent layout to compare the same company across periods or review companies operating in the same industry.

Liquidity and leverage

Assess liquidity, debt, and interest coverage.

Current ratio / working capital ratio

Compare current assets with current liabilities to assess short-term liquidity.

Quick ratio

Assess short-term liquidity after excluding inventory from current assets.

Debt-to-equity

Review the relationship between borrowing and shareholders’ equity.

Interest coverage

Review earnings coverage of the company’s interest obligations.

Profitability and returns

Review margins and the returns generated by the business.

Return on equity

Evaluate earnings generated relative to common shareholders’ equity.

Gross margin

Review gross profit as a share of revenue.

Profit margin

Evaluate the share of revenue remaining as net profit after expenses.

Berry ratio

Compare gross profit with operating expenses.

Return on investment

Compare the net return from an investment with its initial cost.

Return on assets

Evaluate net income relative to average total assets.

Operating efficiency

Understand collections, inventory, and asset utilization.

Accounts receivable turnover

Review how efficiently the company collects its receivables.

Days sales in inventory

Evaluate how long inventory takes to sell.

Inventory turnover

Review how many times inventory is sold during a period.

Total asset turnover

Compare net sales with average total assets to assess asset utilization.

Shareholder metrics

Connect earnings, valuation, and distributions.

Earnings per share

Review earnings attributable to each weighted-average common share.

Price-to-earnings

Compare share price with earnings per share when a meaningful share price and earnings figure are available.

Dividend payout

Review the share of net income distributed as dividends.

Make comparisons meaningful

Use consistent inputs and interpret the results in context.

Compare equivalent reporting periods and similar businesses. Consider accounting policies, business models, and unusual items before drawing conclusions from differences in a ratio.

Understand the measure

The current ratio, sometimes called the working capital ratio, compares current assets with current liabilities. Working capital itself is the dollar difference between those two balances.

Review the underlying data

A ratio is a starting point for further analysis. An unusually high or low result can reflect the business model, a temporary balance, or a one-time event.

How to use the template

Build a consistent financial statement review.

Gather the financial information

Collect the relevant financial statements for the company and reporting period you want to analyze.
Enter the required figures

Follow the template’s input guidance for each ratio and use consistent definitions across periods.
Review calculations and explanations

Compare the calculated results with the accompanying descriptions and examine the underlying statement figures.
Compare performance

Review changes over time or compare companies in the same industry to identify areas for further investigation.

Also available in these bundles

Build out your accounting toolkit.

Accounting Template Bundle

Explore spreadsheets for financial statements, cash planning, inventory, costing, and accounting analysis.

View the Accounting bundle

Super Smart Bundle

Explore the complete public SmartHelping financial model collection across business models and industries.

View the Super Smart Bundle

Related concepts

A few useful details.

Can I use this for private and publicly traded companies?

Yes. Use the ratios relevant to the company and the information available. Share-price metrics require a meaningful price input.

Does the template calculate the ratios for me?

Yes. Enter the financial statement data as instructed and the template performs the calculations.

Does each ratio include an explanation?

Yes. The template includes descriptions, interpretation guidance, and the relevant financial statement inputs for each ratio.

Can I compare results over time?

Yes. The layout supports tracking and comparison across periods or companies in the same industry.

How is the template delivered?

The template costs $45 as a one-time purchase and is available for immediate Excel download after purchase.

Bring structure to your analysis

Turn statement data into useful comparisons.

Accounting Ratios Excel Template — $45, one-time purchase.

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