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Business Ratios > Ratios > Flashcards

Ratios Flashcards

1
Q

ROCE

A

operating profit/capital employed*100

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2
Q

Inventory turnover

A

cost of goods sold/value of inventories

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3
Q

day’s sales in receivables

A

trade accounts receivable/revenue*365

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4
Q

dividend yield

A

dividend per share/current share price*100

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5
Q

dividend per share

A

total annual dividends/total number of issued shares

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6
Q

dividend cover

A

profit for the year/annual dividends

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7
Q

price/earnings

A

current share price/earnings per share

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8
Q

earnings per share

A

profit for the year/number of issued shares

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9
Q

Gross profit margin

A

gross profit/revenue*100

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10
Q

Operating profit margin

A

operating profit/revenue*100

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11
Q

Current ratio

A

current assets/current liabilities

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12
Q

Acid-test ratio

A

liquid assets/current liabilities

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13
Q

Liquid assets

A

current assets-inventories

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14
Q

Unit costs

A

total cost of production/number of units produced

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15
Q

Straight line depreciation

A

(original cost of asset-scrap value)/expected useful life of asset

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16
Q

Net book value

A

original cost-accumulated depreciation

17
Q

Capital employed

A

total assets-current liabilities

18
Q

Gearing ratios

A

non current liabilities/(shareholders equity+non current liabilities) OR long term loans/capital employed*100

19
Q

Break even

A

fixed costs/contribution per unit

20
Q

Contribution per unit

A

selling price-variable cost per unit

21
Q

ARR

A

annual profit/inital capital cost*100

22
Q

Shareholders equity

A

total assets-total liabilities

23
Q

Labour turnover

A

number of that left within a year/average number of employees*100

24
Q

Absenteeism

A

number of employees absent/total number of employees*100

25
Q

Capacity utilisation

A

current output/maximum output*100

Business Ratios (1 decks)

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