accountancy ratios

return on total assets

PBIT or EBIT/total assets

earnings per share (EPS)

profit after tax for ordinary equity holders/number of issued ordinary shares

price-earnings ratio (PE)

share price/earnings per share

dividend cover (payout ratio)

profit after tax/total dividend OR EPS/dividend per share

dividend yield

dividend per share/share price

return on shareholders' equity (ROE)

PAT/equity

return on capital employed (ROCE)

PBIT or EBIT/capital employed

capital employed

ordinary share capital + reserves + long term loans OR total assets - current liabilities

operating profit margin

operating profit/sales

dividend per share

dividend of the period/number of issued ordinary shares

gross profit margin

Gross Profit/Sales

total assets usage

Sales/Total Assets

fixed assets usage

Sales/Fixed Assets

current ratio

current assets : current liabilities

acid test

(current assets - inventories) : current liabilities

inventory holding period

Inventory/ Cost of sales X 365

trade receivables days

Trade receivables / credit sales x 365

trade payables days

Trade payables / credit purchases (OR COS) x 365

debt/equity ratio

NC liabilities + preference share capital / equity share capital and reserves

net debt/equity ratio

net debt/equity share capital and reserves

interest cover

PBIT or EBIT/interest