finance calculations Flashcards
Gearing
non current liability
——————————
total equity + Net current liability
payable days
payables
————— x 365
cost of sales
Receivable day
Receivables
—————— x 365
revenue
Inventory Turnover
Cost of sales
——————
Inventory
Return of Capital employed
operating profit
———————— x 100
total equity + non current liabilities
Current Ratio
Current assets
———————
current liabilities
Labour turnover
Number of employees leaving over a period of time
———————————————————
Average number employed over a period of time
x 100
Retention rates
Number of employees with 1year or more years
—————————————————
overall workforce numbers
x100
Labour productivity
output per period
——————————
number of employees per period
Labour cost per unit
Total labour costs
—————————
total units of output
Employees cost as a percentage of turnover
employee costs
———————— x 100
Sales turnover
