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Profit Ratios

Gross Profit Ratio

Net Profit Ratio

Return on Capital Employed

Mark Up Ratio

gross profit / total sales revenue x100

profit + tax / total sales revenue x100

gross profit (b4 interest and tax) / shareholders funds+long term borrowing x100

gross profit / cost of sales x100

Solvency/Liquidity Ratios

Current Ratio

Quick Ratio

Current Assets/ Current Liabilities

1.5-2

current assets-(stock+WIPs) / current liabilities

>1

Activity Ratios

Stock Turnover Ratio

Fixed Asset Turnover Ratio

Average Age of Trade Debtors

Average Age of Trade Creditors

cost of sales / average stock

total sales revenue / fixed assets at NBV

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Measures of Return on Investment

Price- Earnings Ratio

Earnings Per Share

Dividend Cover

Dividend Yield

Capital Gearing Ratio

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