Return on capital employed, Return on shareholders funds, Gross profit percentage, Expense/revenue percentage, Operating profit percentage
1 of 19
Liquidity Ratios
Current ratio, Acid test ratio
2 of 19
Use of Resources Ratios
Inventory turnover, Inventory holding period in days, Trade receivables collection period, Trade payables period, Working capital cycle, Asset turnover
3 of 19
Financial Position Ratios
Gearing, Interest cover
4 of 19
Return of Capital Employed (ROCE)
Profit from operations / Capital employed X 100. Capital employed = working capital + non-current assets. Working capital = current assets - current liabilities
5 of 19
Return on Shareholders Funds
Profit after tax / total equity X 100%
6 of 19
Gross Profit Percentage
Gross Profit / Revenue X 100%
7 of 19
Expense/Revenue Percentage
Specified Expense / Revenue X 100%
8 of 19
Operating Profit Percentage
Profit from operations / Revenue X 100
9 of 19
Current Ratio
Current assets / Current Liabilities Should ideally fall between 1:1 and 2:1
10 of 19
Acid Test Ratio
(Current assets - Inventories) / Current Liabilities
11 of 19
Inventory Turnover
Cost of Sales / Inventories
12 of 19
Inventory Holding Period in Days
Inventories / Cost of Sales X 365 Days
13 of 19
Trade Receivables Collection Period
Trade Receivables / Revenue X 365 Days
14 of 19
Trade Payables Payment Period
Trade Payables / Cost of Sales X 365 Days
15 of 19
Working Capital Cycle
Inventory Days + Receivable Days - Payable Days
16 of 19
Asset Turnover
Revenue / Non-current assets OR Revenue / Total Assets - Current Liabilities
17 of 19
Gearing
Non-Current Liabilities / Total Equity + Non-Current Liabilities X 100
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