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19 Cards in this Set
- Front
- Back
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How do you calculate ROCE? |
operating profit/capital employed x 100 |
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How do you calculate capital employed? |
total assets - current liabilities |
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Gross profit |
gross profit/revenue x 100 |
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operating profit |
operating profit/revenue x 100 |
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Operating expenses |
operating expenses/revenue x 100 |
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Current ratio |
Current assets/current liabilities |
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Acid test ratio |
Current assets-inventory/current liabilities |
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Receivables |
trade receivables/revenue x 365 |
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Payables |
trade payables/cost of sales x 365 |
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inventory days |
inventory/cost of sales x 365 |
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Dividend yield |
annual dividend/stock price |
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Dividend cover |
profit after tax/dividends paid |
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EPS |
profit after tax/ordinary shares |
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PE |
market price/EPS |
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Gearing |
long-term debt/capital employed x 100 |
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Interest cover |
operating profit/interest |
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Dividend payout |
dividends paid/profit before dividends |
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Describe the gearing ratio. |
Shows what percentage of long term capital invested is from borrowed money |
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What does dividend yield show? |
Relationship between market value of a share and its dividend paid dividends per share/market value |
