Ratios

?
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

Other cards in this set

Card 2

Front

Operating Profit / Revenue x 100
(Operating profit = Gross profit - other expenses)

Back

Operating Profit Margin %
Formula

Card 3

Front

Specified Expense / Revenue x 100

Back

Preview of the back of card 3

Card 4

Front

Operating Profit / Total Equity + Non-Current Liabilities x 100

Back

Preview of the back of card 4

Card 5

Front

Operating Profit / Total Assets x 100

Back

Preview of the back of card 5
View more cards

Comments

No comments have yet been made

Similar Accounting resources:

See all Accounting resources »See all AAT Level 4 Ratios resources »