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profitability
ROCE, Profit margins
liquidity
current ratio
risk
gearing ratio
efficiency
payables days, receivables days, inventory turnover
ROCE
Operating profit / capital employed x 100
profit margins
Profit/Revenue x 100
current ratio
current assets/current liabilities
gearing
Non-current liabilities / Total Equity + Non-current liabilities x 100
payables days
(Payables / cost of sales) x 365
receivables days
Receivables / sales revenue x 365
Inventory Turnover
cost of goods sold/average inventory held
Capital employed
Total equity + non current liabilities