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6. Production/activity
- Standard hours(actual) / budgeted hours x100
- Standard hours(actual) / actual hours x100
- Actual hours/ budgeted hours x100
- Cos/Closing inventory
7. Capacity ratio
- Actual hours/ budgeted hours x100
- Cos/ average inventory
- Standard hours(actual) / actual hours x100
- Standard hours(actual) / budgeted hours x100
8. Asset turnover
- Current assets - inventories/ current liabilities
- Turnover- cost of material - bought in services
- Turnover/ non current assets+ net current assets
- Current assets/ current liabilities
9. Current ratio
- Turnover/ non current assets + net current assets
- Current asset - inventories/ current liabilities
- Current asset/ current liabilities
- Turnover - cost of sales - bought in services
10. What is trade receivables collection?
- Average inventory/ cost of sales x365
- Closing inventory/ cos x365
- Trade receivable/ credit sales x 365
- Trade payable / credit purchases x365
11. Average age of inventory
- Average inv or closing inv/ cos x365
- Trade receivable days/ credit sales x365
- Trade payables day/ credit purchases x365
12. Interest cover
- Debt/ ordinary share capital + reserves
- Profit from operation/ finance costs
- Debt/Debt + equity x100
13. What is value added?
- Current assets - inventories / current liabilities
- Turnover- cost of material - bought in services
- Current assets/ current liability
- Turnover / non current assets × net current assets
14. Quick ratio
- Turnover/ non current assets + net current assets x100
- Current assets - inventories/ current liabilities
- Current assets/ current liabilities
- Turnover- cost of material- bought in services
15. What is net profit margin?
- Net profit/ sales x100
- Gross profit/ sales x100
- Operating profit / sales x100
16. Payables collection
- Closing inventory/cos
- Trade receivable/ credit sales x365
- Trade payables/ credit purchases x365
- Average inventory/cos
17. Debt to equity
- Debt/ ordinary share capital + reserves
- Profit from operation/ finance cost
- Debt/ debt +equity x100
18. What is working capital cycle?
- Operating profit/ net assets x100%
- Operating profit/ non current asset + net curremt asset x100
- Inv days + TR days - TP days
- Operating profit/ capital employed x100%
19. Return on net assets
- Operating profit/ non current assets + net current assets x100
- Operating profit/ net assets x100
- Inv days + trade rec days- trade pay days
20. What is gearing ratio?
- Profit from operations/ finance costs
- Debt/ debt + equity x100
- Debt/ ordinary share capital + reserves