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The final set of ratios include reinvestment rate, earnings retention rate, days to sell inventory, total equity turnover, berry, total debt/total capital, fixed assets/total equity, total receivables/ accounts payable, interest coverage before tax, days to pay accounts payable, cash turnover, and funds flow adequacy ratio.
Operating Efficiency, the third factor, consists of fixed assets to total equity, total equity turnover, and days to sell inventory. This factor indicates how well firms manage inventories and facilities to support sales and to prevent further decline.