Accounting Ratios All the ratios from Unit 2. 1.0 / 5 based on 1 rating ? AccountingASAQA Created by: Rachael JenkinsCreated on: 20-05-13 18:13 Gross profit margin % Gross profit / sales x 100 1 of 12 Mark up % Gross profit / cost of sales x 100 2 of 12 Overheads to revenue % Expenses / sales x 100 3 of 12 Net profit to revenue % Net profit / sales x 100 4 of 12 Average stock (Opening stock + Closing stock) / 2 5 of 12 Rate of stock turnover Cost of sales / Average stock 6 of 12 Return on capital employed % Net/operating profit / capital employed x 100 7 of 12 Net current Asset Current assets / Current liabilities 8 of 12 Liquid capital ratio (Current assets less inventories) / current liabilites 9 of 12 Recievable days Trade debtors / credit sales x 365 10 of 12 Payable days Trade creditors / credit purchases x 365 11 of 12 Gearing % Loan capital / Total equity x 100 12 of 12
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