Investment (Shareholder) Ratios Flashcards
How is earnings per share calculated and expressed?
Profit after tax - preference share dividends/number of ordinary shares in issue, expressed as pence
How is dividend per share calculated?
Total dividends paid to ordinary shareholders/Number of ordinary shares in issue
How is dividend cover calculated?
Earnings per share/Dividend per share
How is dividend yield calculated (%)?
Dividend per share/share price x 100
How is price earnings ratio calculated?
Current share price/earnings per share
How is capital expenditure to sales revenue calculated (%)?
Capital expenditure for year/Revenue x 100
How is capital expenditure to gross non current assets (%) calculated?
Capital expenditure for year/ Gross value of tangible non current assets x 100