Formulas Miss P Flashcards
1
Q
Current ratio
A
Current assets / current liabilities
2
Q
Gearing %
A
Non-current liabilities / capital employed X100
3
Q
What is capital employed
A
Total equity + non-current liabilities
4
Q
Gross profit
A
Sales revenue - cost of sales
5
Q
Operating profit
A
SR - cost of sales - operating expenses
6
Q
Gross profit margin %
A
SR - cost of sales / SR X100
7
Q
Operating profit margin %
A
Operating profit / SR X100
8
Q
ROCE %
A
Operating profit / capital employed X100
9
Q
Inventory turnover
A
Cost of goods sold / inventories
10
Q
Receivables days
A
Receivables / annual revenue
X365
11
Q
Payables days
A
Payables / cost of sales
X365
12
Q
Market growth %
A
New market - old market
size size
\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_
X100
Old market size
13
Q
Market share %
A
Sales / total market size X100
14
Q
Sales growth %
A
Sales this - sales last
year year
—————————— X100
Sales last year
