Ratios

Frage	Antworten
Gross Profit Margin (%)	(Gross profit / Sales Reveune) x 100
Net Gross Profit	(Net profit / Sales Revenue) x 100
Return on Capital Employed %(RoCE)	(Net Profit / Capital Employed) x 100
Capital Employed	(non-current assets + current assets) - current liabilities
Current Ratio	Current assets / Current liabilities
Acid test ratio	Liquid assets / Current liabilities
Liquid assets	Current assets - stocks
Stock (inventory) Turnover Ratio	Cost of Goods Sold / Value of Stock (average)
Debtor's days (days' sales in receivables)	(Trade Debtors (accounts receivable) / Sales Turnover) x 365
Creditor Days Ratio	(Trade Creditors / Credit Purchases) x 365
Dividend Yield Ratio %	(Dividend per Share / Current Share Price) x 100
Dividend per Share	Total Annual Dividends / Total number of Issued Shares
Earnings per Share	Profit after tax / total number of ordinary shares
Gearing Ratio	(Long-term loans / Capital employed) x 100
Annual Depreciation Charge	Original or Historical cost of asset - expected residual value / Expected useful life of asset (years)
Average Rate of Return % (ARR)	(Annual Profit (net cash flow) / initial capital cost) x 100

Zusammenfassung der Ressource

	Erstellt von r.strandang vor etwa 10 Jahre