Analytical Procedures Flashcards
Return on capital employed
Profit before interest and tax
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Capital employed
Profit before interest and tax
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Capital employed
Return on capital employed
Gross product margain
Gross profit
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Revenue
Gross profit
—————————————
Revenue
Gross profit margain
Cost of sales percentage
Cost of sales
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Revenue
Cost of sales
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Revenue
Cost of sales percentage
Operating cost percentage
Operating costs
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Revenue
Operating costs
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Revenue
Operating cost percentage
Net profit margain
NP (profit before I and T)
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Revenue
NP (profit before I and T)
—————————————
Revenue
Net profit margain
Current ratio
Current assets
—————————————
Current liabilities
Current assets
—————————————
Current liabilities
Current ratio
Quick ratio (acid test)
Receivables + C investments + cash
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Current liabilities
Receivables + C investments + cash
—————————————
Current liabilities
Quick ratio (acid test)
Gearing
Net debt
—————————————
Equity
Net debt
—————————————
Equity
Gearing
Interest cover
Profit before interest payable
—————————————
Interest payable
Profit before interest payable
—————————————
Interest payable
Interest cover
Net asset turnover
Revenue
—————————————
Capital employed
Revenue
—————————————
Capital employed
Net asset turnover
Inventory period
Inventory
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COS
(x 365)
Inventory
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COS
(x 365)
Inventory period
Inventory
—————————————
COS
(x 365)
Inventory period
Trade receivable period
Trade receivables
—————————————
Revenue
(x 365)
Trade receivables
—————————————
Revenue
(x 365)
Trade receivables period
Trade payable period
Trade Payables
—————————————
COS
(x 365)
Trade Payables
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COS
(x 365)
Trade payable period