Ratios

r.strandang
Flashcards by r.strandang, updated more than 1 year ago
r.strandang
Created by r.strandang about 7 years ago
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Description

Financial ratios for Business and Managment

Resource summary

Question Answer
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
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