[![](http://latex.codecogs.com/png.latex?%5Cfrac%7BGross%5C&space;profit%7D%7BTurnover%7D&space;%5Ctimes&space;100 \frac{Gross\ profit}{Turnover} \times 100)](http://www.codecogs.com/eqnedit.php?latex=%5Cfrac%7BGross%5C&space;profit%7D%7BTurnover%7D&space;%5Ctimes&space;100)

[![](http://latex.codecogs.com/png.latex?%5Cfrac%7BProfit%5C&space;before%5C&space;tax&space;%5C&space;+&space;finance%5C&space;costs%7D%7BTurnover%7D&space;%5Ctimes&space;100 \frac{Profit\ before\ tax \ + finance\ costs}{Turnover} \times 100)](http://www.codecogs.com/eqnedit.php?latex=%5Cfrac%7BProfit%5C&space;before%5C&space;tax&space;%5C&space;+&space;finance%5C&space;costs%7D%7BTurnover%7D&space;%5Ctimes&space;100)

[![](http://latex.codecogs.com/png.latex?%5Cfrac%7BProfit%5C&space;after%5C&space;tax%7D%7BTurnover%7D&space;%5Ctimes&space;100 \frac{Profit\ after\ tax}{Turnover} \times 100)](http://www.codecogs.com/eqnedit.php?latex=%5Cfrac%7BProfit%5C&space;after%5C&space;tax%7D%7BTurnover%7D&space;%5Ctimes&space;100)

[![](http://latex.codecogs.com/png.latex?%5Cfrac%7BCurrent%5C&space;assets%7D%7BCurrent%5C&space;liabilities%7D \frac{Current\ assets}{Current\ liabilities})](http://www.codecogs.com/eqnedit.php?latex=%5Cfrac%7BCurrent%5C&space;assets%7D%7BCurrent%5C&space;liabilities%7D)

[![](http://latex.codecogs.com/png.latex?%5Cfrac%7BCurrent%5C&space;assets%5C&space;-%5C&space;Inventory%5C&space;-%5C&space;Prepayments%7D%7BCurrent%5C&space;liabilities%7D \frac{Current\ assets\ -\ Inventory\ -\ Prepayments}{Current\ liabilities})](http://www.codecogs.com/eqnedit.php?latex=%5Cfrac%7BCurrent%5C&space;assets%5C&space;-%5C&space;Inventory%5C&space;-%5C&space;Prepayments%7D%7BCurrent%5C&space;liabilities%7D)

[![](http://latex.codecogs.com/png.latex?%5Cfrac%7BNet%5C&space;turnover%7D%7BAverage%5C&space;current%5C&space;assets%7D \frac{Net\ turnover}{Average\ current\ assets})](http://www.codecogs.com/eqnedit.php?latex=%5Cfrac%7BNet%5C&space;turnover%7D%7BAverage%5C&space;current%5C&space;assets%7D)

[![](http://latex.codecogs.com/png.latex?%5Cfrac%7BNet%5C&space;turnover%7D%7BAverage%5C&space;PPE%5C&space;@%5C&space;carrying%5C&space;value%7D \frac{Net\ turnover}{Average\ PPE\ @\ carrying\ value})](http://www.codecogs.com/eqnedit.php?latex=%5Cfrac%7BNet%5C&space;turnover%7D%7BAverage%5C&space;PPE%5C&space;@%5C&space;carrying%5C&space;value%7D)

[![](http://latex.codecogs.com/png.latex?%5Cfrac%7BAverage%5C&space;PPE%5C&space;@%5C&space;carrying%5C&space;value%7D%7BNet%5C&space;turnover%7D&space;%5Ctimes&space;360 \frac{Average\ PPE\ @\ carrying\ value}{Net\ turnover} \times 360)](http://www.codecogs.com/eqnedit.php?latex=%5Cfrac%7BAverage%5C&space;PPE%5C&space;@%5C&space;carrying%5C&space;value%7D%7BNet%5C&space;turnover%7D&space;%5Ctimes&space;360)

Chapter 5 Formulae Flashcards by Rayno Mostert

Return on total assets

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Return on shareholders’ equity

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Return on debt capital

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Return on investments

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Gross Profit margin

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Operating profit margin

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EBIT-margin

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Net profit margin

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Current ratio

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Acid test ratio

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Turnover ratio

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Time of current assets

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PPE turnover ratio

An indication of the efficiency with which a company’s PPE is utilised to generate turnover.

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Turnover ratio (PPE)

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PPE Turnover time

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Turnover ratio of trade receivables

Turnover time of trade receivables

Turnover ratio of inventory

Turnover time of inventory

Debt-to-assets ratio

Finance cost coverage

Ordinary dividend coverage

Earnings per share

Indication of the attributable earnings earned per share during the year.

Earnings yield

An indication of the earnings earned by the shareholders on the market price of the share.

Dividend per share

Indicates what amount per share was received in the form of dividends

Dividend yield

Price-earnings ratio

Indicates how much an investor is willing to pay for each R1 earnings per share that is earned by the enterprise.

Book value per share

Calculates what statement of financial position value each share should have if all debt capital is repaid.

Brainscape's Knowledge GenomeTM

Chapter 5 Formulae Flashcards

Brainscape's Knowledge Genome^TM