All ratios - Accounting

PROFITABILITY -

Asset Turnover

revenue/equity + L/T loans

PROFITABILITY -

ROCE

PBIT/equity + L/T loans x 100%

PROFITABILITY -

Net Profit Margin

PBIT/revenue x 100%

PROFITABILITY -

Gross Profit Margin

gross profit/revenue x 100%

PROFITABILITY -

Operating Expenses

operating expenses/revenue x 100%

LIQUIDITY -

Liquid/Quick ratio

current assets - inventories/current liabilities

LIQUIDITY -

Current Ratio

current assets/current liabilities

EFFICIENCY -

Trade Receivables collection period

closing trade receivables/credit sales x 365 days

EFFICIENCY -

Inventory holding period

closing inventory/cost of sales x 365 days

EFFICIENCY -

Trade payables payment period

closing trade payables/credit purchases x 365 days

EFFICIENCY -

Cash-to-cash cycle

inventory days + receivable days - payable days

INVESTMENT -

Earnings ratio

market price per share/earnings per share

INVESTMENT -

(Equity) Dividend cover

profit after tax + preference dividends/total equity dividends

INVESTMENT -

Dividend Yield

dividend per share/market price per share x 100%

INVESTMENT -

Earnings per share

profit to shareholders/no. equity shares

INVESTMENT -

Dividend per share

total equity dividends/no. equity shares

INVESTMENT -

Return on Equity

profit to equity shareholders/equity x 100%

CAPITAL STRUCTURE -

Interest cover

PBIT/finance costs

CAPITAL STRUCTURE -

Gearing (1)

LT debt/LT debt + equity x 100%

CAPITAL STRUCTURE -

Gearing (2)

LT debt/equity x 100%

CAPITAL STRUCTURE -

Gearing (3)

net debt/equity x 100%