Ratio Analysis 0.0 / 5 ? AccountingIntro to AccountingUniversityNone Created by: DanielleCreated on: 26-01-17 19:14 Return on Capital Employed ROCE (Profit before interest and tax/Net Capital Employed)x100 1 of 28 Net Capital Employed Equity+Non-current Liabilities OR Total Assets-Current Liabilities 2 of 28 Gross Profit Margin (Gross profit/Turnover)x100 3 of 28 Net Profit Margin (Net profit/Turnover)x100 4 of 28 Asset Turnover Ratio Turnover/Net Capital Employed 5 of 28 Working Capital Current Assets-Current Liabilities 6 of 28 Current Ratio Current Assets/Current Liabilities 7 of 28 Acid Test Ratio (Current Assets-Inventory)/Current Liabilities 8 of 28 Working Capital Cycle Receivables days+Inventory days-Payables days 9 of 28 Trade Receivables days (Trade Receivables/Turnover)x365 10 of 28 Trade Payables days (Trade Payables/Purchases)x365 11 of 28 Inventory days (Inventory of finished goods/Purchases)x365 12 of 28 Leverage OR Debt/Equity Ratio D/E (Debt Capital/Equity Capital)x100 13 of 28 Gearing Ratio (Debt Capital/(Equity Capital+Debt Capital))x100 14 of 28 Interest Cover Profit before interest and tax (PBIT)/Interest Expense 15 of 28 Dividend Yield (Annual Equity Dividend/Market Value of Equity Shares)x100 16 of 28 Dividend Cover Profit after tax and preference dividends/Annual equity dividend 17 of 28 Return on Equity RoE (Profit after tax and preference dividends/Shareholders interests)x100 18 of 28 Shareholders Interests Share Capital+Reserves+Retained Earnings 19 of 28 Earnings per Share EPS Profit after tax and preference dividends/Number of equity shares 20 of 28 Price/Earnings Ratio P/E Market price per share/Earnings per share 21 of 28 Market to Book Ratio M/B Market value of equity/Book value of equity 22 of 28 Profit Revenue-Costs 23 of 28 Revenue Price per unit x Quantity 24 of 28 Variable Costs Variable cost per unit x Quantity 25 of 28 Break even Profit=0 and Fixed Costs=Quantity x (Price per unit - Variable cost per unit) 26 of 28 Profit/Volume Ratio (Contribution per unit/Revenue per unit)x100 27 of 28 Percentage Margin of Safety ((Expected Sales-Breakeven sales)/Expected Sales)x100 28 of 28
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