This document provides an introduction to ratio analysis and outlines several key types of ratios used in financial statement analysis. It discusses liquidity ratios, which measure a company's ability to meet short-term debts, including the current ratio and acid test ratio. Profitability ratios are also covered, such as the gross profit ratio and operating ratio. Additional ratios mentioned include total debt to total assets, times interest earned, and various debt ratios. The purpose of ratio analysis is to evaluate a company's financial health and performance over time.