Calculations Flashcards
1
Q
ROCE
A
Operating profit/
ncl + total equity
x100
2
Q
Gearing percentage
A
Non current liabilities/
total equity + ncl
x100
3
Q
Payables days
A
Creditors or Payables/cost of sales
x365
4
Q
Receivables days
A
Debtors or Reciecables/revenue
x365
5
Q
Inventory Turnover
A
Cost of goods sold/average inventories held
6
Q
Average Rate of Return
A
total cash flow - investment
divided by years
answer over investment
x 100
7
Q
Net present value
A
discount value x cash flow
8
Q
market capitalisation
A
number of shares x price of share
9
Q
share capital
A
shares sold x price of share
10
Q
current ratio
A
all current assets/
all current liabilities
11
Q
acid test ratio
A
current assets-inventory/
current liabilities
