Ratio Analysis

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Current Ratio
Current Assets/Current Liabilities
1 of 15
Acid Test
Current assets - stocks/current liabilities or Cash + debtors/liabilities
2 of 15
Operating Profit
All costs - Sales revenue
3 of 15
Operating Profit Margin
Operating profit / sales revenue x 100
4 of 15
Gross Profit
Revenue - Cost of sales
5 of 15
Gross Profit Margin
Gross profit / revenue
6 of 15
ROCE
Operating Profit / Capital Employed x 100
7 of 15
Asset Turnover
Revenue (sales) / Net assets
8 of 15
Stock Turnover
Cost of sales / Average stock held
9 of 15
Payables days (Creditors days)
Trade payables / cost of sales x 365
10 of 15
Receivables days (Debtors Days)
Trade debtors / revenue (sales) x 365
11 of 15
Gearing
Long term liabilities / capital employed x 100
12 of 15
Dividends per share
Total dividends paid / no. of ordinary shares in issue
13 of 15
Dividends yield
Dividend per share (pence) / share price (pence) x 100
14 of 15
Earnings per share
Earnings attributable to ordinary shareholders / weighed avg. ordinary shares in issue during the year
15 of 15

Other cards in this set

Card 2

Front

Current assets - stocks/current liabilities or Cash + debtors/liabilities

Back

Acid Test

Card 3

Front

All costs - Sales revenue

Back

Preview of the back of card 3

Card 4

Front

Operating profit / sales revenue x 100

Back

Preview of the back of card 4

Card 5

Front

Revenue - Cost of sales

Back

Preview of the back of card 5
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