Key Performance Indicators

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Gross Profit % - Profitablity
Gross Profit / Revenue x 100
1 of 18
Operating Profit % - Profitablity
Operating Profit / Revenue x 100
2 of 18
Selling Expenses % - Profitablity
Selling Expenses / Revenue x 100
3 of 18
ROCE - Profitablity
Operating Profit / NC Assets + Total Equity
4 of 18
Return on Net Assets - Profitablity
Operating Profit / Net Assets x 100
5 of 18
Asset Turnover - Use of Resource
Revenue / NC Assets + Net Current Assets
6 of 18
Current Ratio - Liquidity
Current Assets / Current Liabilities
7 of 18
Acid Test Ratio - Liquidity
Current Assets - Inventory / Current Liabilities
8 of 18
Value Added
Revenue - (Cost of Materials + Bought in Services)
9 of 18
Receivable Days - Use of Resource
Trade Receivables / Revenue x 365
10 of 18
Payable Days - Use of Resource
Trade Payables / Purchases x 365
11 of 18
Inventory Holding Period - Use of Resource
Average Inventory / COS x 365
12 of 18
Inventory Turnover - Use of Resource
COS / Average Inventory
13 of 18
Working Capital Cycle - Use of Resource
Inventory + Receivable Days - Payable Days
14 of 18
Net Asset Turnover - Use of Resource
Revenue / Total Assets - Current Liab
15 of 18
Gearing - Financial Position
N/C Liab / N/C Liab + Total Equity
16 of 18
Interest Cover - Financial Position
Operating Profit / Finance Costs
17 of 18
Mark-Up
Gross Profit / COS x 100
18 of 18

Other cards in this set

Card 2

Front

Operating Profit % - Profitablity

Back

Operating Profit / Revenue x 100

Card 3

Front

Selling Expenses % - Profitablity

Back

Preview of the front of card 3

Card 4

Front

ROCE - Profitablity

Back

Preview of the front of card 4

Card 5

Front

Return on Net Assets - Profitablity

Back

Preview of the front of card 5
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