Formulas Flashcards
year 2
1
Q
current assets
A
stock +debtors+cash
2
Q
net assets
A
assets - liabilties
3
Q
total equity
A
(shareholders funds +long term liabilities)
share capital +reserves/retained profit
4
Q
working capital
A
assets - liabilities
5
Q
Gross profit margin ?
A
gross profit /sales revenue x100
6
Q
net profit margin ?
A
net profit/sales revenue X100
7
Q
ROCE ?
A
net profit/ capital employed x100
8
Q
current ratio ?
A
current assets/liabilties =:1
9
Q
gearing ratio?
A
long term liabilities / shareholders +long term
10
Q
inventory turnover ?
A
costs of good sold / average inventories held
11
Q
receivable days ?
A
receivables /revenue x 365
12
Q
payables
A
payables /cost of sales x 365
