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8 Cards in this Set

  • Front
  • Back

Gross Profit Margin


GP/Revenue x100




Operating Profit Margin


OP/Revenue x100

GROSS PROFIT MARGIN






OPERATING PROFIT MARGIN

ROCE


OP/ Capital Employed( Equity+ Long Term Loans) x 100




Return On Equity


Profit After Tax/ Equity x 100

RETURN ON CAPITAL EMPLOYED






RETURN ON EQUITY

Dividend Yield


Dividend Per Share/ Share Price x100= %




Price to Earnings


Share Price/ Earnings Per Share

DIVIDEND YIELD






PRICE TO EARNINGS

Earnings Per Share


Profit After Tax/ Number Of Shares= Price Per Share

EARNINGS PER SHARE

Current Ratio:


Current Assets/ Current Liability= x;1




Acid Test Ratio:


Current Assets- Inventory/ Current Liabilities





CURRENT RATIO






ACID TEST RATIO

Turnover Ratio


Turnover/ Capital Employed= (X Times)




Inventory Turnover Days


Average Inventory/ Cost of Sales x 365

TURNOVER RATIO




INVENTORY TURNOVER DAYS

Trade Receivable Days


Average Trade Receivable/ Credit Sales x 365




Trade Payable Days


Average Trade Payables/ Costs of Sales x 365

TRADE RECEIVABLE DAYS




TRADE PAYABLE DAYS

Capital Gearing


Long Term Loans/ Equity+ Long term loans (Capital Employed) x100




Interest Cover


Operating Profit/ Interest= (X Times)

CAPITAL GEARING




INTEREST COVER