Formulas Flashcards

1
Q

Gross Profit Margin

A

GPM = Gross Profit / Revenue x 100

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2
Q

Gross Profit

A

GP = Revenue - Cost of Sales

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3
Q

Profit Margin

A

PM = Profit / Revenue x 100

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4
Q

Operating Profit Margin

A

OPM = Operating Profit / Revenue x 100

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5
Q

Operating Profit

A

Gross Profit - Operating Expenses

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6
Q

Net Profit Margin

A

Net Profit / Revenue x 100

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7
Q

Net Profit

A

Operating Profit - Interest Expenses - Tax Expenses

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8
Q

Return on Assets

A

Net Profit / Total Assets x 100

or

Net Profit / Average Total Assets x 100

(Average Total Assets = closing total asset + opening total assets x 2)

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9
Q

Assets Turnover Ration

A

Revenue / Total Assets

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10
Q

Assets

A

Assets = Liabilities + Equity

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11
Q

Return on Assets

A

Net Profit / Total Assets

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12
Q

Return on Equity

A

Net Profit / Total Equity

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13
Q

Return on Capital Employed

A

Net Profit / Capital Employed
or
Operating Profit / Capital Employed

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14
Q

Capital Employed

A

Total Assets - Current Liabilities

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15
Q

Liquidity Ratio

A

Liquid Assets / Current Liabilities

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16
Q

Current Ratio

A

Current Assets / Current Liabilities

17
Q

Inventory Turnover Ratio

A

Cost of Goods Sold / Inventory

18
Q

Receivable Turnover Ratio

A

Revenue / Accounts Receivable

19
Q

Assets Turnover Ratio

A

Revenue / Total Assets

20
Q

Payable Turnover Ratio

A

Cost of Goods Sold / Accounts Payable

21
Q

Days Sales of Inventory

A

Inventory / Cost of Goods Sold x 365

22
Q

Days Sales Outstanding

A

Account Receivable / Revenue x 365

23
Q

Days Payables Outstanding

A

Account Payables / Cost of Goods Sold x 365

24
Q

Debt to Assets Ratio

A

Total Liabilities / Total Assets

25
Debt to Equity Ratio
Total Liabilities / Total Equity
26
Interest Coverage
Operating Profit / Interest Expense
27
Cash Flow
Cash inflow / Cash outflow
28
Break-even
Fix Cost / Contribution per unit
29
Contribution per unit
Selling price per unit - Variable cost per unit - Contribution = Selling Price - Variable Cost
30
Margin of safety
Total Output - Break-even level of output
31
Gearing ratio
Total debt/total equity