3. The Meaningful Interpretation of Financial Statements – Donald E. Miller Nine Ratios that Measure Effect Current Assets/Current Liabilities Current Liabilities/Net Worth Total Liabilities/Net Worth Inventory/Working Capital Accounts Receivable/Working Capital Long Term Liabilities/Working Capital Net Profit/Net Worth Net Sales/Fixed Assets Net Sales/Working Capital Six Causal Ratios Fixed Assets/Net Worth Days Sales in Accounts Receivable Accounts Receivable/(Credit Sales/360) Net Sales/Inventory Net Sales/Net Worth Net Profit/Net Sales Misc Assets/Net Worth