Sample Financial Ratios

Find a number of financial ratios that may be useful, like the ones below, as well as information on the Financial Vulnerability Index (FVI) Model.

• Current ratio = Current Assets / Current Liabilities
• Cash on hand (in days) = (Unrestricted Cash & Equivalents x 365 Days) / (Total Operating Expenses ‐ Annual Depreciation)
• Operating reserves ratio = Unrestricted Net Assets / Total Operating Expenses
• Savings ratio = (Total Revenue ‐ Total Operating Expenses) / Total Operating Expenses
• Earned income ratio = Fees for Services / Total Operating Revenue
• Contributed revenue ratio = (Contributions + Net Special Events) / Total Operating Revenue
• Government revenue ratio = Government Funds / Total Operating Revenue