Formulas Flashcards
Labour productivity
Output by number of workers
Absenteeism
Number of days of employee absence by total number of workdays
Promotional elasticity of demand
Percentage change in demand by percentage change in promotional spending
Total float
LFR - Duration - EST
Free float
EST(next activity) - Duration - EST(this activity)
Annual depreciation
(Original cost of asset - expected residual value) by expected useful life of asset
Current Ratio
Current Asset by Current Liability
Acid Test Ratio
(Current asset - inventories) by current liabilities
Return on capital employed(ROCE)
(Operating profit by capital employed) * 100
Rate of inventory turnover
Cost of sales by average inventory
Trade receivables turnover
(Trade receivables by credit sales) * 365
Trade payables turnover
(Trade payables by credit purchases) * 365
Gearing ratio
1) (Non current liabilities by capital employed) * 100
2) (Debt by Debt equity) * 100
3) (NCL by shareholders equity + NCL) * 100
Dividend yield ratio
(Dividend per share by market share price) * 100
Dividend per share
Annual dividends by total number of issued shares
