Chpt 16 - Calcuations Flashcards
1
Q
ROCE
A
= (PBIT/TALCL) x 100%
2
Q
Gross Profit Margin
A
= (Gross profit / revenue) x 100%
3
Q
Operation Profit Marging
A
= (PBIT/Revenue) x 100%
4
Q
Net Profit Margin
A
= (PAT / Revenue) x 100%
5
Q
Asset Turnover
A
=Revenue/TALCL
6
Q
ROCE using other calcs
A
= Operating profit margin x Asset Turnover
7
Q
Current Ratio
A
=Current Assets / Current liabilities
8
Q
Quick Ration
A
=(Current Assets - Inventories) / Current liabilities
9
Q
Cash cycle days
A
= Inv days + recv days - pay days
10
Q
Inventory turnover
A
= COS / Inv
11
Q
Inventory days
A
= Inv / COS x365
12
Q
Recv days
A
= Trade receivables / Credit turnover (revenue) x 365
13
Q
Pay days
A
= Trade pay / purchases or COS x 365
14
Q
NCA Turnover
A
= Revenue / NCA
15
Q
Debt/equity
A
= LT debt / equity
or LT debt / (equity + LT debt)
