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9 Cards in this Set

  • Front
  • Back

GROSS PROFIT MARGIN =

Gross Profit/Sales Revenue

OPERATING PROFIT MARGIN

(Operating Profit/Sales Revenue) x100

RETURN ON ORDINARY SHAREHOLDERS' FUNDS=

(Profit after Tax and Preference shares/ Ordinary Share Capital + Reserves) x100

CURRENT RATIO=

Current Assets/ Current liabilities (trade payables due within one year)

ACID TEST RATION=

Current Assets (excl. inventory)/ Current Liabilities

SETTLEMENT PERIOD FOR TRADE RECEIVABLES=

(Trade Receivables/ Credit Sales Revenue) x365

SETTLEMENT PERIOD FOR TRADE PAYABLES=

(Trade Payables/ Credit purchases) x365

INVENTORY TURNOVER PERIOD=

(Inventory Held/ Cost of Sales) x365

EARNINGS PER SHARE=

Profit of the year/ Number of ordinary shares in issue