Ratios

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