538683
Description
Flashcards by r.strandang, updated more than 1 year ago
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Created by r.strandang
about 10 years ago
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| 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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