Skip to content
Back to quiz
6. Inventory Turnover
- CA / CL
- Loans / (Total Loans + Equity) x 100
- Average inventory / Cost of Sales x 365
- Trade Receivables / Credit Sales x 365
7. Current / Working Capital / Net Current Assets Ratio
- (CA-inventory) / CL
- CA / CL
- Operating Expenses / Revenue x 100
- Average inventory / Cost of Sales x 365
8. Return on Capital Employed (ROCE)
- Operating Profit / (total equity + loans) x 100
- Average inventory / Cost of Sales x 365
- Operating Expenses / Revenue x 100
- CA / CL
9. Acid Test / Quick / Liquid Ratio
- Loans / (Total Loans + Equity) x 100
- (CA-inventory) / CL
- CA / CL
- Average inventory / Cost of Sales x 365
10. Mark-up
- Gross Profit / Revenue x 100
- CA / CL
- Gross Profit / Cost of Sales x 100
- Operating Expenses / Revenue x 100
11. Trade Payable days or Payment Period
- Average inventory / Cost of Sales x 365
- (CA-inventory) / CL
- Trade Payables / Credit Purchases x 365
- Operating Profit / (total equity + loans) x 100