Ratio Analysis Flashcards

1
Q

Gross Margin

A

Gross Profit / Revenue * 100

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2
Q

Markup

A

Gross Profit / Cost of sales * 100

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3
Q

Profit Margin

A

Profit of the year/Revenue*100

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4
Q

Return On Capital Employed (ROCE)

A

Net profit before interest/Capital Employed * 100

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5
Q

Capital Employed

A

Issued Shares + Reserves + Non-Current Liabilities

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6
Q

Current Ratio

A

Current Assets/Current Liabilities

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7
Q

Liquid (Acid Test) Ratio

A

Current Assets - Inventory / Current liabilities

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8
Q

Rate Of Inventory Turnover

A

Costs of good sold/ Average Inventory

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9
Q

Trade Receivable Turnover

A

Trade recievables/ Credit Sales* 365

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10
Q

Trade Payable Turnover

A

Trade Payable/ Credit Purchase * 365

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11
Q

Inventory

A

Inventory+Credit Purchases- Cost of goods sold

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12
Q

Trade receivables

A

Trade receivables + Sales - Receipts - Discounts

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13
Q

Trade Payables

A

Trade payables + Purchases - Reciepts - Discounts

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14
Q

Bank

A

Opening Bank+ Receipts - Payments

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