Ratios Flashcards by Darren Mellor

Q

ROCE

A

PBIT / TA - CL

PBIT / Long term debt + Equity

PBIT / Capital Employed

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Q

Gross Profit Margin

A

Gross Profit / Revenue

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Q

Operating Profit Margin

A

PBIT / Revenue

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Q

Return on Equity

A

Profit after tax and pref divi / (S.C. + Reserves)

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Q

Asset Turnover

A

Revenue / Capital Employed

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Q

Current Ratio

A

CA / CL

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Q

Quick (Acid) Test

A

CA - Inv / CL

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Q

Inventory Turnover

A

COS / Inv

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Q

Inventory Days

A

Inv / COS * 365

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Q

Receivables Days

A

Trade Receivables / Credit Turnover * 365

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Q

Payables Days

A

Trade Payables / Credit Purchases * 365

Can use COS instead of Credit Purchases

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Q

Debt to Equity Ratio

A

Long tern debt / Equity

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Q

Gearing

A

Long term debt / (Long term debt + Equity)

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Q

Interest Cover

A

PBIT / Interest Payable

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Q

EPS

A

Profit after tax and pref divi / No. shares

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Q

Dividend Yield

A

Divi per share / share price

Q

P / E

A

Share Price / EPS

Market Cap / PAT

Q

Asset Backing

A

Equity / No. of shares