Chapter 12 - Ratios And Calculations Flashcards
1
Q
Advise
A
Compare figures as a percentage to last year’s. increase decrease.
2
Q
Net asset turnover
A
revenue/debt+equity
3
Q
Inventory turnover days
A
Inventory/COS x365
4
Q
Inventory Turnover
A
COS/INV
5
Q
Receivables period
A
Receivables/revenue x365
6
Q
Interest cover
A
PBIT/int payable
7
Q
Current Ratio and Quick
A
CA/CL … CA-inv/CL
8
Q
ROCE
A
PBIT/capital employed OR PBIT/DEBT+EQUITY
9
Q
Gross Profit Margin
A
GP/Revenue %
10
Q
Net Profit Margin
A
Net Profit/ Revenue %
11
Q
Operating Profit
A
PBIT/Revenue %
