Ratio Analysis Flashcards by Oritri Pauline Francis

Q

Gross Margin

A

Gross Profit / Revenue * 100

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Q

Markup

A

Gross Profit / Cost of sales * 100

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Q

Profit Margin

A

Profit of the year/Revenue*100

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Q

Return On Capital Employed (ROCE)

A

Net profit before interest/Capital Employed * 100

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Q

Capital Employed

A

Issued Shares + Reserves + Non-Current Liabilities

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Q

Current Ratio

A

Current Assets/Current Liabilities

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Q

Liquid (Acid Test) Ratio

A

Current Assets - Inventory / Current liabilities

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Q

Rate Of Inventory Turnover

A

Costs of good sold/ Average Inventory

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Q

Trade Receivable Turnover

A

Trade recievables/ Credit Sales* 365

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Q

Trade Payable Turnover

A

Trade Payable/ Credit Purchase * 365

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Q

Inventory

A

Inventory+Credit Purchases- Cost of goods sold

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Q

Trade receivables

A

Trade receivables + Sales - Receipts - Discounts

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Q

Trade Payables

A

Trade payables + Purchases - Reciepts - Discounts

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Q

Bank

A

Opening Bank+ Receipts - Payments

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