Gaur, Vishal, Marshall L. Fisher, and Ananth Raman. "An Econometric Analysis of Inventory Turnover Performance in Retail Services." Management Science 51, no. 2 (February 2005): 181–194.

Key ratios for the retail sector are the current ratio, the quick ratio, gross profit margin, inventory turnover, return on assets, EBIT margin, and interest coverage ratio. The current ratio is ...