Equations Flashcards
Dividend per share
Total dividends / number of shares
Dividend yield
Dividend per share / share price X 100
Dividend cover
Profit for the year / dividends
Price earnings ratio
Share price / earnings per share
Gross profit margin
Gross profit / sales revenue x 100
Operating profit margin
Operating profit / sales revenue
Gearing ratio
Non current liabilities / capital employed X 100
Return on capital employed
Operating profit / capital employed x 100
Receivable days
Trade receivables / revenue X 365
Payable days
Trade payables / cost of sales X 365
Inventory turnover
Cost of sales / Average inventory
Turnover
Number of staff leaving during year / average number of staff X 100
Labour productivity
Output per period / number of employees at work
Absenteeism
Number of staff absent ( 1 day ) / total number of staff x 100
Health and safety
Number of working days lost for H and S reasons / total number of possible working days
