Revision 0.0 / 5 ? BusinessformulaBTEC NationalEdexcel Created by: TipCreated 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
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