Brainscape's Knowledge GenomeTM

Browse over 1 million classes created by top students, professors, publishers, and experts.


See full index

AFA > Ratio Analysis > Flashcards

Ratio Analysis Flashcards

1
Q

Gross profit percentage/margin

A

Gross profit/ sales revenue * 100

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
2
Q

Cost of sales percentage

A

Cost of sales/ sales revenue * 100

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
3
Q

Expenses percentage

A

Admin and distribution expenses/ sales revenue * 100

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
4
Q

Return on capital employed

A

Net profit (BIAT)/ capital employed * 100

Capital employed = total equity plus total non current liabilities

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
5
Q

Profitability Ratios (4)

A
  1. Gross profit percentage/ margin
  2. Cost of sales percentage
  3. Expenses percentage
  4. Return on capital employed
How well did you know this?
1
Not at all
2
3
4
5
Perfectly
6
Q

Current ratio

A

Current Assets/ Current Liabilities

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
7
Q

Acid Test

A

Current assets - closing inventory/ current liabilities

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
8
Q

Liquidity ratios (2)

A
  1. Current ratio
  2. Acid test
How well did you know this?
1
Not at all
2
3
4
5
Perfectly
9
Q

Liquidity ratios

A
  1. Current ratio
  2. Acid test
How well did you know this?
1
Not at all
2
3
4
5
Perfectly
10
Q

Inventory turnover period

A

Average inventory/ cost of sales * 365 days

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
11
Q

Inventory turnover

A

Cost of sales/ average inventory

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
12
Q

Trade recievable days

A

Average trade recievable/ credit sales * 365 dayz

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
13
Q

Trade payable days

A

Average trade payables/ credit purchases * 365 days

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
14
Q

Efficiency ratio and working capital cycle ratios (4)

A
  1. Inventory turnover period
  2. Inventory turnover
  3. Trade recievable days
  4. Trade payable days
How well did you know this?
1
Not at all
2
3
4
5
Perfectly
15
Q

Gearing

A

Non-current liabilities/ (equity + non current liabilities) * 100

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
16
Q

Interest cover

A

Net profit (BIAT)/ finance cost

17
Q

Gearing ratios (2)

A
  1. Gearing
  2. Interest cover
18
Q

Dividend per share

A

Ordinary dividends for the year/ number of ordinary shares in issue

19
Q

Earnings per share

A

Earnings available to ordinary shareholders/ number of ordinary shares in issue

20
Q

Investment ratios (2)

A
  1. Dividend per share
  2. Earnings per share

AFA (2 decks)

Brainscape helps you reach your goals faster, through stronger study habits.
© 2024 Bold Learning Solutions. Terms and Conditions