Accounting Ratios Flashcards
1
Q
Gross Profit Margin
A
gross profit/sales
2
Q
Operating Profit Margin
A
NOPAT/revenue
3
Q
Return on Capital Employed
A
NOPBT/(debt + equality)
4
Q
Stock Turnover
A
cost of sales/average stock
5
Q
Debtors Collection Period
A
trade debtors/sales x 365
6
Q
Creditors Collection Period
A
creditors/purchases x 365
7
Q
Fixed Asset Turnover
A
sales/total fixed assets
8
Q
Current Ratio
A
assets/liabilities
9
Q
Quick or Acid Ratio
A
assets - stock/liabilities
10
Q
Gearing
A
long term debt/ long term debt + equity
11
Q
Earnings Per Share
A
Profit after Tax and Preference Dividends/No. of Ord Shares
12
Q
Dividend Per Share
A
Ord. Div/No. of Issued Ord. Shares
13
Q
Dividend Cover
A
Profit after Tax and Preference Dividends/Total Ord. Dividends
14
Q
Dividend Yield
A
Dividend Per Ord. Share/Share Price
15
Q
Price Earnings Ratio
A
share price/earnings per share
