ratio

Gross Profit Ratio (%)

(Gross Profit / Sales Revenue) × 100

Operating Profit Margin (%)

(Operating Profit (Before Interest & Tax) / Sales Revenue) × 100

Return on Shareholders' Equity (%)

(Profit After Tax / (Share Capital + Reserves)) × 100

Return on Capital Employed (ROCE) (%)

(Operating Profit (Before Interest & Tax) / (Total Assets - Current Liabilities)) × 100

Total Asset Usage (Asset Turnover) (Times)

Sales Revenue / Total Assets

Non-Current Asset Usage (Times)

Sales Revenue / Non-Current Assets

Inventory (Stock) Holding Period (Days)

(Average Inventory Held × 365) / Cost of Sales

Customers Collection Period (Debtor Days) (Days)

(Trade Receivables (Debtors) × 365) / Credit Sales Revenue

Suppliers Payment Period (Creditor Days) (Days)

(Trade Payables (Creditors) × 365) / Credit Purchases (Cost of Sales)

Current Ratio

Current Assets / Current Liabilities

Acid Test (Quick Ratio)

(Current Assets - Inventory) / Current Liabilities

Debt Ratio (%)

(Long-Term Loans / (Ordinary Share Capital + Reserves (Equity))) × 100

Gearing Ratio (%)

(Non-Current Loans / (Non-Current Loans + Equity (Share Capital + Reserves))) × 100

Interest Cover (Times)

Profit Before Interest & Taxes / Interest Payable (Finance Cost)

Earnings Per Share (EPS) (Cents or Currency Unit per Share)

Profit After Tax for Ordinary Shareholders / Number of Ordinary Shares Issued

Price Earnings Ratio (P/E Ratio) (Times)

Share Price / Earnings Per Share (EPS)

Dividend Per Share (DPS) (Cents or Currency Unit per Share)

Dividend Payable to Ordinary Shareholders / Number of Ordinary Shares Issued

Dividend Cover (Times)

Earnings Per Share (EPS) / Dividend Per Share (DPS)

Dividend Yield (%)

(Dividend Per Share (DPS) × 100) / Share Price