Credit Management 0.0 / 5 ? AccountingCredit ManagementOtherOther Created by: Aleysha Natasha Ali-EvansCreated on: 24-10-21 18:54 Current Ratio Current Assets / Current Liabilities 'Higher the better' 1 of 17 Quick Ratio Current Assets - Inventories / Current Liabilities 'Higher the better' 2 of 17 Receivable Days Trade Receivables / Revenue x 365 3 of 17 Payable Days Trade Payables / COS x 365 4 of 17 Inventory Holding Period Inventories / COS x 365 5 of 17 Gross Profit Gross Profit / Revenue x 100 6 of 17 Operating Profit Operating Profit / Revenue x 100 7 of 17 Net Profit Net Profit / Revenue x 100 8 of 17 Interest Cover Profit from Operations / Finance Costs 'Higher the better' 9 of 17 ROCE Profit from Operations / Total Equity + Non-Current Liabilities 'Higher the better' 10 of 17 Gearing Non-Current Liabilities / Total Equity + Non-Current Liabilities 11 of 17 EBITDA Interest Cover Earning Before Interest, Tax, Depn & Amortisation / Interest Payable 12 of 17 EBITDA To Debt Earning Before Interest, Tax, Depn & Amortisation / Total Debt 13 of 17 Working Capital Cycle Inventory Days + Receivable Days - Payable Days 14 of 17 Annual Cost of Discount (Simple) (d/(100-d)) x (365/(N-D)) x 100 15 of 17 Annual Cost of Discount (Compound) ([1+d/(100-d)]) ^ (365/(N-D)-1) x 100 16 of 17 Late Payment Amount Inc VAT x (base rate + 8%) x Number of days debt overdue / 365 17 of 17
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