Ratio Formulas Flashcards by William Dean

Q

Current Ratio

A

Current Assets / Current Liabilities

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Q

Acid Test Ratio

A

Current Assets - stock / Current Liabilities

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Q

Gross Profit Margin

A

Gross Profit / Sales Revenue x 100

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Q

Net Profit Margin

A

Net Profit / Sales Revenue x 100

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Q

Return on Capital Employed (ROCE)

A

Operating Profit / Total Equity + Non-Current Liabilities x 100

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Q

Return on Equity

A

Operating Profit / Total Equity x 100

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Q

Gearing

A

Non-current liabilities / Total Equity + non-current liabilities

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Q

Interest Cover

A

Operating Profit / Interest Payable

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Q

Receivables (Debtor Days)

A

Trade Receivables (Debtors) / Sales Revenue x 365

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Q

Payable (Creditor Days)

A

Trade Payables (Creditors) / Cost of Sales x 100

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Q

Asset Turnover

A

Sales Revenue / Net Assets (Assets-Liabilities)

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Q

Stock Turnover

A

Cost of Sales / Average Stock

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Q

Dividend Per Share

A

Total dividends paid / Number of shares in issue

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Q

Dividend Yield

A

Dividend per share / Share Price

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Q

Dividend Cover

A

Profit after tax / Dividends

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Q

Earnings per Share

A

Profit after tax / Number of shares issued

Q

Price Earning Ratio

A

Share Price / EPS