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Acid Test Ratio (Quick Ratio)
Current Assets - Closing Stock/Current Liabilities
Current Ratio (Working Capital Ratio )
Current Assets/Current Liabilities
Return on Capital Employed (ROCE)
Profit after Interest has been paid/Capital Employed x 100/1
Net Profit Margin (Percentage)
Net Profit/Sales x 100/1
Gross Profit Margin (Percentage)
Gross Profit/Sales x 100/1
Gross Profit Mark-Up
Gross Profit/Cost of Sales x 100/1
Rate of Stock Turnover
Cost of Sales/Average Stock
Average Stock
(Opening Stock + Closing Stock)/2
Period of Credit given to Debtors (Months)
Debtors/Credit Sales x 12/1
Period of Credit given to Debtors (Days)
Debtors/Credit Sales x 365/1
Period of Credit given by Creditors (Days)
Creditors/Credit Purchases x 365/1
Period of Credit given by Creditors (Months)
Creditors/Credit Purchases x 12/1