A financial ratio that is constructed using inputs (numbers) from more than a financial statement, particularly income statement and balance sheet (statement of financial position). Inherently, the time dimension is not unified across different statements. For example, income statement items relate to a specific period of time, while balance sheet aggregates constitute values for a specific moment in time (hence, balance sheet is known a snapshot), typically a quarter or one year.

Examples of mixed ratios are return on assets (ROA) and return on equity (ROE).