# Ratios

Flashcards by r.strandang, updated more than 1 year ago
 Created by r.strandang about 7 years ago
41
4

### 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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