Working Capital Ratio

 ATR = (Debtors + Cash) : Current Liabilities

Debtors = $50, cash = $50, CL = $30

ATR = (50 + 50):30 = 100:30 = 10:3

The ratio of the profit to the sales Measured per $1 of sales Gross profit margin = gross profit/Sales Rev  Gross profit margin = 100000/150000 = 0.666 = $0.67 per $1 sales Net profit margin = net profit/Sales Rev  Net profit margin = 75000/150000 = 0.5 = $0.50 per $1 sales