Ratio Analysis - ACCN2

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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

Other cards in this set

Card 2

Front

Net profit/sales x 100 = %

Back

Profitability - Net Profit Margin

Card 3

Front

Operating profit/capital employed (Equity + NCL) x 100 = %

Back

Preview of the back of card 3

Card 4

Front

Gross profit/cost of sales x 100 = %

Back

Preview of the back of card 4

Card 5

Front

Overheads/sales x 100 = %

Back

Preview of the back of card 5
View more cards

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