Ratios

?
  • Created by: lstothard
  • Created on: 09-05-19 12:43
View mindmap
  • Ratios
    • Liquidity
      • Current ratio
        • current assets / current liabilities
      • Acid test ratio
        • current assets - inventory / current liabilities
    • Gearing
      • Capital gearing
        • long term loans / (equity+long term loans)
      • Interest cover
        • operating profit / interest
    • Profitability
      • Gross profit Margin
        • gross profit / revenue
      • Operating profit margin
        • operating profit / sales
      • Return on equity
        • Profit after tax / equity
      • Return on capital employed
        • operating profit / equity + long term loans
    • Efficiency
      • Sales revenue to capital employed
        • Sales revenue / capital employed
      • inventory turnover days
        • Average inventory x  365 / cost of sales
      • Trade receivable days
        • Average trade rec x 365 / credit sales
      • Trade payable days
        • average trade pay x 365 / purchases(or cost of sales)
    • Investor
      • dividend cover
        • Profit after tax / dividends paid
      • dividend per share
        • dividends paid / number of shares
      • earnings per share
        • profit after tax / number of shares
      • dividend yield
        • dividend per share x 100 / share price
      • P/E ratio
        • share price / EPS
      • earnings yield
        • EPS / share price

Comments

No comments have yet been made

Similar Accounting resources:

See all Accounting resources »See all Ratios resources »