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23 Cards in this Set
- Front
- Back
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Profits Before Interests & tax
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OPERATING PROFITS /FIRST SECTION
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CAPITAL EMPLOYED
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TOTOL ASSETS / ASSETS SECOND SECTION
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SALES REVENUE
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REVENUE/ FIRST SECTION
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GROSS PROFIT
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GROSS PROFIT/ FIRST SECTION
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DEPRECIATION & AMORISATION
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ANNUAL DEPRECIATION / SECOND LAST SECTION
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RECEIVABLES
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RECEIVABLES / ASSETS SECOND SECTION
Listed under Current Assets Stocks/Inventories Receivables/Debtors |
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CREDIT SALES
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REVENUE OR SALES/ FIRST SECTION turnover mannn
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TRADE PAYABLES
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TRADE PAYABLES/ Current Liabilities
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STOCK INVENTORIES
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INVENTORIES / ASSETS SECTION
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NON CURRENT ASSETS
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NON CURRENT ASSETS/ SECOND SECTION
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Equity share holder funds
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sum of equities and liabilities double under lined
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Debtors
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receivables/debtors Heading Current Assets/ 3RD SECTION
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Credit sales
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Turn Over/ FIRST SECTION CAN ALSO BE REVENUE
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Trade Creditors
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Trade payables/ SECOND LAST CURRENT LIABILITIES
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cost of sales
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cost of sales/ FIRST SECTION
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average inventory
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stock/inventories , Heading current assets
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Trade creditors
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trade payables / SECOND LAST CURRENT LIABILITIES
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Long term Debt
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Bank Loan , Non-Current Liability
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Fixed Assets
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Total of Non Current Assets
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Market Value of Equity
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ordinary share capital x market price per share
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Market Value of Debentures
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Debentures x Debenture Market Price
_________________________ 100 |
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Market Value of Debt
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Market value of Debentures + Book value of bank loan
i.e. the book value is above the line not the total |
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Capital Gear Ratio
using market values x |
Market Value of debentures
___________________________________ x 100 Debentures +market value of equity |
