Accountancy 1A

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  • Created by: nabainuni
  • Created on: 10-12-17 02:30
EPS
PAT ord. shareholders / No. issues ord. shares (pence per share)
1 of 20
PE
Share price / EPS
2 of 20
Dividend per share
Ord. dividend for period / No. issued ord. shares (pence per share)
3 of 20
Dividend cover
PAT for ord. shareholders / Ord. dividend for period (times)
4 of 20
Dividend yield
(Div. per share / Share price) x 100%
5 of 20
ROE
(PAT for ord. shareholders / Equity) x 100%
6 of 20
ROCE
(PBIT/Capital employed [Equity+LT Debt]) x 100%
7 of 20
ROTA
(PBIT / Total Assets) x 100%
8 of 20
Op. Profit margin
([Operating] PBIT/ Sales (revenue)) x 100%
9 of 20
Gross Profit Margin
(Gross Profit / Sales (revenue)) x 100%
10 of 20
Total asses usage
Sales (revenue) / Total Assets (times)
11 of 20
NCA usage
Sales (revenue) / NCA (times)
12 of 20
Current ratio
Current assets : Current Liabilities
13 of 20
Acid test
Current assets - inventory : Current Liabilities
14 of 20
Inventory days
(Inventory (avg.or Y/E) / CoS) x 365 days
15 of 20
Trade receivables days
(Trade receivables / Credit sales) x 365 days
16 of 20
Trade payables days
(Trade payables / CoS or Credit purchases) days
17 of 20
Debt/Equity
(NCL + Pref. Shares / Equity) x 100%
18 of 20
Net debt/Equity
(Net Debt/ Equity) x 100%
19 of 20
Interest Cover
PBIT / Interest times
20 of 20

Other cards in this set

Card 2

Front

PE

Back

Share price / EPS

Card 3

Front

Dividend per share

Back

Preview of the front of card 3

Card 4

Front

Dividend cover

Back

Preview of the front of card 4

Card 5

Front

Dividend yield

Back

Preview of the front of card 5
View more cards

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