Ratios Flashcards
1
Q
profitability ratios
A
return on assets
return on ordinary equity
profit margin
gross profit margin
expense ratio
earnings per share
price-earnings ratio
dividend yield
2
Q
liquidity ratios
A
current ratio
quick ratio or acid test ratio
debtors turnover
inventory turnover
3
Q
financial stability ratios
A
debt ratio
equity ratio
capitalisation ratio
times interest earned
asset turnover ratio
4
Q
cash sufficiency ratios
A
cash flow adequacy
repayment of long term borrowings
dividend payment
reinvestment
debt coverage
5
Q
cash flow efficiency ratios
A
cash flow to revenue
operations index
cash flow on return on assets
