Equations 2 Flashcards
1
Q
Annual Depreciation
A
Cost - Residual Value / Useful life
2
Q
Current ratio (Working Capital Ratio)
A
Current assets / current liabilities
3
Q
Financial Gearing Ratio
A
Interest - bearing debt / Equity x100
4
Q
Operational Gearing Ratio
A
Sales Revenue - Variable Cost / Profit before tax
5
Q
Equity multiplier ratio
A
Total assets / Equity
6
Q
Dividend cover
A
EPS / Dividend Per share
7
Q
Interest Cover Ratio
A
PBIT / Interest Expense
8
Q
Gross Profit Margin
A
Gross Profit / Revenue
9
Q
Net Asset Turnover
A
Turnover / Capital Employed
10
Q
Earnings Per Share
A
Net income / number of Ord shares
11
Q
Price/Earnings Ratio
A
Market Price / EPS
12
Q
Dividend Yield
A
Dividend per share / Market Price
