Terdapat berbagai perbedaan rasio keuangan (financial ratio) pada perusahaan bank atau perusahaan dengan kategori lain. Semua rasio dihitung berdasarkan definisi pada masing-masing jenis industri yang bersangkutan. Berikut adalah beberapa rasio keuangan yang sering ditampilkan dalam Indonesia Capital Market Directory (ICMD):
PER
Price earnings ratios or closing share price at the end of respective financial statement period divided by earning share.
PBV
Price book value or closing share price at the end of respective period divided by equity per share.
Dividends pay out
Dividend per share divided by earnings per share.
Dividend yield
Dividend per share divided by closing share price at the end of respective period.
ROI (Return on Investment)
Profit after tax divided by total assets.
ROE (Return on Equity)
Profit after tax divided by equity
Current ratio
Current assets divided by current liabilities.
Leverage ratio
Total debt divided by total assets.
Gross profit margin
Gross profit divided by net sales.
Operating profit margin
Operating profit divided by net sales.
Net profit margin
Profit after tax divided by net sales.
Total assets turnover
Net sales divided by end of period total assets.
Inventory turnover
Cost of good sold divided by end of period inventory.
Expense ratio
Operating expense divided by premium received.
Loss ratio
Claim paid divided by premium received.
Solvency ratio
Equity divided by net premiums (premiums after deduction of premiums for reinsurance).
Cash and banks to demand deposits
Cash, Bank Indonesia and other banks divided by demand deposits.
Cash and cash to total deposit
Cash, Bank Indonesia and other banks divided by demand deposits.
