Accounting Ratios

Return on Capital Employed (ROCE) (%)

Net Profit (Before Interest) x 100/Capital Employed

Return on Shareholders Equity (ROSE/ROSF) (%)

Net Profit (After Preference Dividend) x 100/Capital Employed (Minus Debt)

Gross Profit Margin (%)

Gross Profit x 100/Sales

Gross Profiit Mark up (%)

Gross Profit x 100/Cost of Sales

Net Profit Margin (%)

Net Profit x 100/Sales

Total Expense to Sales (%)

Total Expense x 100/Sales

Total Assets Turnover (Times)

Sales/Total Sales

Fixed Assets Turnover (Times)

Sales/Fixed Assets

Current Assets Turnover (Times)

Sales/Current Assets

Working Capital Turnover

Sales/Net Current Assets

Current Ratio (X : 1)

Current Assets : Current Liabilities

Acid Test (X : 1)

Ratio Current Assets - Stock : Current Liabilities

Stock Turnover (Times)

Cost of Sales/Average Stock

Average Stock (€)

Opeing Stock + Closing Stock/2

Debtors Collection Period (Months or Weeks or Days)

Debtors x 12 or 52 or 365/Credit Sales

Creditors Collection Period (Months or Weeks or Days)

Creditors x 12 or 52 or 365/Credit Purchases

Gearing Ratio (Total Capital)

Loans + Debentures + Preference Shares x 100/Capital Employed

Gearing Ratio (Equity Capital)

Loans + Debentures + Preference Shares x 100/Ordinary Shares Issues + Reserves

Interest Cover (Times)

Net Profit before Interest and Tax/Interest for the year

Earnings Per Share (Cent)

Net Profit (After Preference Dividend Paid)/Number of Ordinary Shares

Dividend Per Share (Cent)

Ordinary Dividends x 100/Number of Ordinary Shares

P/E Ratio (Years or Times)

Market Price Per Share/Earnings Per Share or Dividend Per Share

Dividend Cover (Times)

Net Profit (After Tax and Preference Dividend)/Ordinary Dividend

Dividend Yield (%)

Dividend Per Share x 100/Share Price