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  • Created by: Tip
  • Created on: 15-01-18 10:58
Net current assets/liabilities (working capital)
Current assets - Current liabilities
1 of 13
Net assets
Non current assets + Current assets - (Current liabilities + Long term liabilities)
2 of 13
Capital employed
Owners/shareholder capital + Retained profit - drawings
3 of 13
Gross profit margin
Gross profit/ Revenue x 100
4 of 13
Mark up
Gross profit/ Cost of sales x 100
5 of 13
Net profit margin
Net profit/ Revenue x 100
6 of 13
Return on capital employed (ROCE)
Net profit/ Capital employed x 100
7 of 13
Current ratio
Current assets- Current liabilities
8 of 13
Liquid capital ratio (acid test ratio)
(Current assets - Inventory)/ Current liabilities
9 of 13
Trade receivable days
Trade receivables/ Credit sales x 365
10 of 13
Trade payable days
Trade payable/ Credit purchase x 365
11 of 13
Inventory turnover
Average inventory/ Cost of sales x 365
12 of 13
Average invenory
(Opening inventory + Closing inventory)/ 2
13 of 13

Other cards in this set

Card 2

Front

Non current assets + Current assets - (Current liabilities + Long term liabilities)

Back

Net assets

Card 3

Front

Owners/shareholder capital + Retained profit - drawings

Back

Preview of the back of card 3

Card 4

Front

Gross profit/ Revenue x 100

Back

Preview of the back of card 4

Card 5

Front

Gross profit/ Cost of sales x 100

Back

Preview of the back of card 5
View more cards

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