Ratio Analysis - ACCN2 0.0 / 5 ? AccountingRatio AnalysisA2/A-levelAQA Created by: Carlie RuslingCreated on: 08-05-18 13:50 Profitability - Gross Profit Margin Gross profit/sales x 100 = % 1 of 12 Profitability - Net Profit Margin Net profit/sales x 100 = % 2 of 12 Profitability - ROCE (Return on Capital Employed) Operating profit/capital employed (Equity + NCL) x 100 = % 3 of 12 Profitability - Gross Profit Mark Up Gross profit/cost of sales x 100 = % 4 of 12 Profitability - Overheads to sales Overheads/sales x 100 = % 5 of 12 Profitability - Return on Total Assets Operating profit/NCA + CA x 100 = % 6 of 12 Liquidity - Current Ratio Current assets/current liabilities 7 of 12 Liquidity - Liquid Acid Test Ratio / Liquid Capital Ratio Current assets - closing inventories/ current liabilities 8 of 12 Liquidity - Inventory Turnover Average inventory (OS +CS/2) / Cost of sales x 365 = days 9 of 12 Liquidity - Trade Receivable Days Trade receivables / credit sales x 365 = days 10 of 12 Liquidity - Trade Payable Days Trade payables / credit purchases x 365 = days 11 of 12 Capital - Gearing Ratio Long term borrowing/equity or long-term borrowing/equity + long term borrowing 12 of 12
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