| Questão | Responda |
| Return on Capital Employed (ROCE) | Profit from operations / Total Equity + Non-Current Liabilities x 100 |
| Return on Capital Employed (ROCE) What does it mean? | A higher ROCE indicates more efficient use of capital. |
| Return on Total Assets | Profit from Operations / Total Assets x 100 |
| Return on Total Assets What does it mean? | The ratio is considered an indicator of how effectively a company is using its assets to generate earnings before contractual obligations must be paid. (The greater the result the better) |
| Operating Profit Percentage | Profit from Operations / Revenue x 100 |
| Operating Profit Percentage What does it mean? | Operating margin is a measurement of what proportion of a company's revenue is left over after paying for variable costs |
| Gross Profit Percentage | Gross Profit / Revenue x 100 |
| Gross Profit Percentage What does it show? | Shows the proportion of money left over from revenue after accounting for the cost of goods sold. |
| Expense/Revenue Percentage | Specified Expense / Revenue x 100 |
| Expense/Revenue Percentage What does it mean? | A lower percentage is better since it means expenses are low and earnings are high. |
| Return on Equity | Profit after Tax Total Equity x 100 |
| Return on Equity What does it show? | How much profit a company generates with the money shareholders have invested. |
| Earnings per Share | Profit after Tax / Number of issued Ordinary Shares |
| Inventory Turnover | Cost of Sales / Inventories |
| Inventory Holding Period | Inventories / Cost of Sales x 365 |
| Trade Payables Payment Period | Trade Payables / Cost of Sales x 365 |
| Trade Receivables Collection Period | Trade Receivables / Revenue x 365 |
| Total Asset Turnover | Revenue / Total Assets |
| Net Asset Turnover | Revenue / Total Assets – Current Liabilities |
| Working Capital Cycle | Inventory Days + Receivable Days – Payable Days |
| Current Ratio | Current Assets / Current Liabilities |
| Acid Test Ratio | Current Assets – Inventories / Current Liabilities |
| Interest Cover | Profit from Operations / Finance Costs |
| Gearing | Non-Current Liabilities / Total Equity + Non-Current Liabilities x 100 |
| Earnings per Share What is shows | EPS tells you how much net income the business earned for each stock share you own. Higher EPS means increased profit. |
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