Ratios 0.0 / 5 ? AccountingAAT Level 4 RatiosOtherOther Created by: BethBlake1Created on: 25-05-21 12:20 Gross Profit Margin % Formula Gross Profit / Revenue x 100 (Gross profit = Revenue - COS) 1 of 18 Operating Profit Margin % Formula Operating Profit / Revenue x 100 (Operating profit = Gross profit - other expenses) 2 of 18 Expense to Revenue % Formula Specified Expense / Revenue x 100 3 of 18 Return on Capital Employed (ROCE) % Formula Operating Profit / Total Equity + Non-Current Liabilities x 100 4 of 18 Return on Total Assets % Formula Operating Profit / Total Assets x 100 5 of 18 Return on Equity % Formula Profit after Tax / Total Equity x 100 6 of 18 Earnings per Share Formula Profit after Tax / Number of Ordinary Shares Issued 7 of 18 Working Capital Formula Current Assets - Current Liabilities 8 of 18 Current Ratio Formula Current Assets / Current Liabilities = X : 1 9 of 18 Acid Test Ratio (Quick Ratio) Formula Current Assets - Inventories / Current Liabilities =X : 1 10 of 18 Inventory Turnover (Per year) Formula Cost of sales / Inventories 11 of 18 Trade Receivables Collection Period Formula Trade Receivables / Revenue x 365 Days 12 of 18 Trade Payables Payment Period Formula Trade Payables / Cost of Sales x 365 Days 13 of 18 Working Capital Cycle Formula Receivable Days + Inventory Days - Payable Days 14 of 18 Assets Turnover (Total Assets) Formula Revenue / Total Assets 15 of 18 Assets Turnover (Net Assets) Formula Revenue / Total Assets - current liabilities 16 of 18 Interest Cover Formula Operating Profits / Finance Costs = Number of Times 17 of 18 Gearing % Formula Non-Current Liabilities / Total Equity + Non-Current Liabilities x 100 18 of 18
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