F2 Ratio Analysis Flashcards
1
Q
Operating profit margin =
A
PBIT
________
Revenue
1
Q
Gross profit margin =
A
Gross profit (rev - cos)
_______________________________
Revenue
2
Q
ROCE =
A
PBIT
_______________
Cap employed
3
Q
Current ratio =
A
current assets
____________________
current liabilities
4
Q
Quick Ratio / Acid test =
A
Current assets - inventory
____________________________
current liabilities
5
Q
Inventory days =
A
Inventory
_____________
COS x365 days
6
Q
Receivable days =
A
Receivables
_____________
Revenue x365 days
7
Q
Payable days =
A
Payables
_______________
COS x365 days
8
Q
Gearing =
A
Debt
___________
Equity
9
Q
Interest Cover =
A
PBIT
__________
finance cost
10
Q
Dividend Cover =
A
EPS
________
Divi per share
OR
Profit for year
____________________
Dividend paid
