Calculation Questions Flashcards
Sales revenue (or sales turnover)
the total value of sales made during the trading period = selling price x quantity sold
gross profit margin (%)
gross profit/ sales revenue x 100
net profit margin (%)
net profit/ sales revenue x 100
current ratio
current assets/ current liabilities
acid-test ratio
liquid assets/ current liabilities
liquid assets
current assets - inventories (stocks) = liquid assets
return on capital employed (%)
net or operating profit/ capital employed x 100
Liquidity ratios
- current ratio
- acid-test ratio
gearing ratio (%)
long-term loans/ capital employed x100
rate of capacity utilisation
current output level/ max output level x 100
capital productivity
output/ capital employed
labour productivity
total output in a given time period/ total workers employed
Free float
Total float
EST (next activity) - duration - EST
EST: Earliest Start Time
Total float
LFT - duration - EST
LFT: Latest Finished Time
Market Share (%)
firm’s sales in time period/ total market sales in time period x 100
