Long-term solvency or financial leverage ratios 3. Asset management or turnover ratios 4. Profitability ratios 5. Note that who the user is will dictate which particular group of ratios is most important. Many of the ratios are defined differently, not only by accounting and finance textbooks, but sometimes between different finance textbooks.
Comparability is most important.
These are primarily of interest to suppliers and other short-term creditors. See T3.10 for definitions of these ratios. These are primarily of interest to bondholders, and may be of interest to shareholders. Asset Utilization or Turnover ratios - indicate intensity and efficiency of asset use. Also called asset management ratios.