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Last updated 9:50 PM on 3/18/25
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19 Terms

1
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Gross Profit Ratio (%)
(Gross Profit / Sales Revenue) × 100
2
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Operating Profit Margin (%)
(Operating Profit (Before Interest & Tax) / Sales Revenue) × 100
3
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Return on Shareholders' Equity (%)
(Profit After Tax / (Share Capital + Reserves)) × 100
4
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Return on Capital Employed (ROCE) (%)
(Operating Profit (Before Interest & Tax) / (Total Assets - Current Liabilities)) × 100
5
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Total Asset Usage (Asset Turnover)
Sales Revenue / Total Assets
6
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Non-Current Asset Usage
Sales Revenue / Non-Current Assets
7
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Inventory (Stock) Holding Period (Days)
(Average Inventory Held × 365) / Cost of Sales
8
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Customers Collection Period (Debtor Days) (Days)
(Trade Receivables (Debtors) × 365) / Credit Sales Revenue
9
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Suppliers Payment Period (Creditor Days) (Days)
(Trade Payables (Creditors) × 365) / Credit Purchases (Cost of Sales)
10
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Current Ratio
Current Assets / Current Liabilities
11
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Acid Test (Quick Ratio)
(Current Assets - Inventory) / Current Liabilities
12
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Debt Ratio (%)
(Long-Term Loans / (Ordinary Share Capital + Reserves (Equity))) × 100
13
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Gearing Ratio (%)
(Non-Current Loans / (Non-Current Loans + Equity (Share Capital + Reserves))) × 100
14
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Interest Cover (Times)
Profit Before Interest & Taxes / Interest Payable (Finance Cost)
15
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Earnings Per Share (EPS)
Profit After Tax for Ordinary Shareholders / Number of Ordinary Shares Issued
16
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Price Earnings Ratio (P/E Ratio)
Share Price / Earnings Per Share (EPS)
17
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Dividend Per Share (DPS)
Dividend Payable to Ordinary Shareholders / Number of Ordinary Shares Issued
18
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Dividend Cover (Times)
Earnings Per Share (EPS) / Dividend Per Share (DPS)
19
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Dividend Yield (%)
(Dividend Per Share (DPS) × 100) / Share Price