Financial Ratios Flashcards
1
Q
Turnover Growth
A
(Yr2-Yr1) / Yr1
2
Q
GPM
A
(Gross Profit/ Turnover) x 100
3
Q
Net Profit Margin
A
(Net Profit / Turnover) x 100
4
Q
Current Ratio
A
Current Assets / Current Liabilities
5
Q
Quick Ratio
A
(Current Assets - stock) / current liabilities
6
Q
Debtor Days - quickly cash from debtors
A
(Trade Debtors / sales) x 365
7
Q
Trade Creditors - how quick pay creditors
A
(Trade Creditors / COGS) x 365
8
Q
Stock Days
A
(Stock / COGS) x 365
9
Q
Gearing - proportion of debt to equity
A
Total Debt / Shareholder Funds
10
Q
Net Gearing
A
Total Debt - Cash - Investments / shareholder funds
11
Q
Break Even Margin
A
Fixed Costs / GPM
12
Q
Margin pf safety - extent sales can fall before a loss is reachrd
A
(Actual Sales - Break Even Sales)/Actual Sales x 100
