F7- Profitability & Efficiency Flashcards
1
Q
1.ROCE (Profitability & Eficiency)
A
- ROCE = PBIT / Capital employed x 100%
In which: Capital employed = Equity + Long term debt
= Asset - Current liability
2
Q
2.ROE ((Profitability & Eficiency)
A
ROE = PAT/Equity x 100%
3
Q
3.Gross profit margin ((Profitability & Eficiency)
A
Gross profit margin = Gross profit / sale x 100%
4
Q
- Operating profit margin ((Profitability & Eficiency)
A
Operating profit margin = PBIT / Sale x 100%
5
Q
- Net Asset turnover ratio ((Profitability & Eficiency)
A
Net asset turn over ratio = Turnover (or sale) / Capital employed
6
Q
Debt to Equity
A
Debt to Equity = Long term debt / Equity x 100%