Book Value – Total assets less total liabilities.
Tangible Net Worth – Book value less intangibles
EBITDA – Earnings before interest, taxes,
depreciation and amortization.
Debt to Equity Ratio – Total liabilities divided by
total stockholders’ equity. Some professionals replace total debt, with
total interest bearing debt.
Debt to EBITDA Ratio – Debt divided by EBITDA.
Net Debt to EBITDA Ratio – Debt (net of cash) divided
L.T. Debt to Capitalization Ratio – Long term debt
and leases, divided by total stockholders’ equity plus long-term debt and
Interest Coverage Ratio – Income before interest and
income taxes, divided by interest expense.
EBITDA Interest Coverage Ratio – EBITDA divided by
Fixed-Charge Coverage Ratio – EBIT plus fixed charges
(i.e. lease payments), divided by interest expense plus fixed charges.