How do you get the TF and CF ratio?

I am trying to figure out how you get the ratio for TF and CF? Do you divide one with the other? Also what is a good ratio you should look for

 

Yeah, you can just divide if you want to get a ratio between TF and CF. Personally, I don't use a hard and fast number to decide what is good, especially since both numbers can be manipulated. Instead, I use any discrepancies as a reason to dig even deeper into whether there's something sketchy going on under the surface.