ratios

?
return on eqiuty
profit after interest and tax / equity (share capital + reserves)
1 of 14
return on capital employed
operating profit / equity + non current liabilities
2 of 14
net profit margin
operating profit / sales revenue
3 of 14
gross profit margin
gross profit ./ sales revenue
4 of 14
net asset turnover
sales revenue / assets - liabilities
5 of 14
non current asset turnover
sales revenue / non current assets
6 of 14
stock turnover
cost of sales / inventory
7 of 14
receivables settlement period
trade receivables / credit sales revenue
8 of 14
payables settlement period
trade payables / credit purchases
9 of 14
current ratio
current assets / current liabilities
10 of 14
acid test ratio
current assets (excluding inventories) / current liabilities
11 of 14
gearing ratio
long term liabilities / total capital employed
12 of 14
debt to equity
long term liabilities / equity
13 of 14
interest cover ratio
operating profit / interest payable
14 of 14

Other cards in this set

Card 2

Front

return on capital employed

Back

operating profit / equity + non current liabilities

Card 3

Front

net profit margin

Back

Preview of the front of card 3

Card 4

Front

gross profit margin

Back

Preview of the front of card 4

Card 5

Front

net asset turnover

Back

Preview of the front of card 5
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