Studied by 3 people
Gross Profit Margin (%)
Gross Profit / Revenue x 100
Mark-up (%)
Gross Profit / Cost of Sales x 100
Profit Margin
Profit for the year / Revenue x 100
ROCE (%)
Profit from Operations / Capital Employed x 100
Expenses to Revenue ratio (%)
Expenses / Revenue x 100
Operating expenses to Revenue ratio (%)
Operating expenses / Revenue x 100
Current Ratio
Current Assets / Current Liabilities
Acid-test ratio
Current Assets - Inventory / Current Liabilities
Non-current Asset turnover ratio (times)
Net Revenue / Total NBV of NCA
Trade receivables turnover (days)
Trade receivables / Credit Sales x 365
Trade payables turnover (days)
Trade payables / Credit Purchases x 365
Inventory turnover (days)
Average Inventory / Cost of Sales x 365
Rate of inventory turnover (times)
Cost of Sales / Average Inventory
Working Capital cycle (days)
Trade receivables turnover + Inventory turnover - Trade payables turnover
Net working assets to revenue (%)
Inventories + Trade Receivables - Trade Payables / Revenue x 100
Interest Cover (times)
Profit from operations / Interest Payable
Gearing Ratio
Non-current liabilities / Issued ordinary share capital + all reserves + non-current liabilities
Price / earnings ratio
Market price per share / Earnings per share
Earnings per share
Profit for the year / Number of issued ordinary shares
Dividend Yield ratio
Interim dividend paid + Final dividend proposed per share / Market price per share
Dividend cover
Profit for the year / Interim dividend paid + Final dividend proposed
Dividend per share
Interim dividend paid + Final dividend proposed / Number of issued ordinary shares
