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FomularFormulaOpertating cycle(oc)=AAI+ACP. Cash conversion cycle(ccc)=AAI+ACP-APPSGR = ROE* X Retention Rate (RR)/1 – ROE X RRCurrent ratio= Current assets /Current liabilities Quick ratio = Current assets – Inventory –Prepaids(Acid test)/ current liabilities 6. Cash ratio = Cash + Marketable securities/ current liabilities 7. Receivables turnover = Annual credit sales/Accounts receivable 8. Receivables collection period = 365/ Receivables turnover9. Inventory turnover = Cost of goods sold /Average inventory10. Inventory.