Accounting ratios once again

Return on Equity %

Net Income / Ordinary Share Capital

Return on Capital Employed %

Operating Profit / (Total Assets - Current Liabilities)

Operating Profit Margin

Operating Profit / Sales Revenue x 100

Gross Profit Margin

Gross Profit / Sales Revenue x 100

Mark Up

Gross Profit / Cost of Goods Sold

Current Ratio

Current Assets / Current Liabilities

Quick Ratio

(Current Assets - Inventory) / Current Liabilities

Leverage

Long Term Debt / (Long Term Debt + Equity)

Debt to Equity

Long Term Debt / Equity x 100

Interest Coverage

Operating Profit / Interest Expense

Earnings per Share

Net Income / Outstanding Shares

Price/Earnings

Share Price / Earnings per Share

Dividend Cover

Earnings per Share / Dividends per Share

Dividend Yield %

(Dividend per Share / Share Price) * 100

Cash Flow from Operations to Maturing Obligations

CFO / Current Liabilities

Debtor Days

(Trade debtors / Sales Revenue) * 365

Creditor Days

(Trade creditors / Cost of Sales) * 365

Inventory (Stock) Days

(Inventory / Cost of Goods Sold) * 365

Operating Cash Cycle

Inventory Days + Receivables Days - Payables Days

Net Asset Turn

Revenue / (Total Assets - Current Liabilities)

Non Current Asset Turn

Revenue / Non Current Assets