ratios Flashcards
Return On Equity
______Profit After Tax_____
Share Capital + Reserves
Return on Capital Employed
Profit before tax and interest ______(operating profit)______
Equity + long term debt (loans)
Gross Profit Margin
______Gross Profit_______
Sales
Operating Profit Margin
______Operating Profit_____
Sales
Expense Ratio
Gross Profit Margin – Operating Profit Margin
Asset Turnover
_________Sales___________
Debt + Equity (long term loans + SH equity)
Inventory Turnover (times)
____Cost of Sales____
Inventory
Inventory Holding(days)
____ _Inventory__ __ x 365
Cost of sales
Debtors Turnover(days)
_______Sales_______
Trade receivables
Debtors Collection Period(times)
_______Trade Receivables____ x 365
Sales
Trade Credit Period(days)
_________Trade payables____ x 365
Cost of sales
Current Ratio
____Current Assets____
current Liabilities
Quick Ratio
Current assets – inventories
Current liabilities
Gearing
_____Debt____
Equity
Interest Cover (pence)
______PBIT____
Interest expense