Ratios Flashcards by Leslie Hayden

Q

ROCE %

A

Profit from operations/(equity + non-current liabilities)

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Q

What is capital employed

A

Equity + non-current liabilities

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Q

Return on shareholders funds %

A

Profit after tax/equity

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Q

Operating profit %

A

Profit from operations/revenue

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Q

Gross profit %

A

Gross profit/revenue

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Q

Expense/revenue %

A

Expense/revenue

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Q

Asset turnover

A

Revenue/(Total assets-current liabilities)

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Q

Current ratio

A

Current assets/current liabilities

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Q

Acid test ratio/quick ratio

A

(Current assets-inventories)/current liabilities

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Q

Inventory turnover

A

COS/Inventory

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Q

Inventory holding period

A

(Inventory/COS) x 365 days

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Q

Trade receivables collection period

A

(Receivables/Sales revenue) x 365 days

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Q

Trade payables payment period

A

(Payables/Purchases) x 365 days

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Q

Working capital cycle

A

Inventory days + receivable days - payable days

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Q

Gearing

A

Non-current liabilities/(Equity + non-current liabilities)

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Q

Interest cover

A

Profit from operations/Finance cost