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15 Cards in this Set
- Front
- Back
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Current ratio |
Current ratio = current assets ÷ Current liabilities
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Quick ratio or Acid test |
Quick ratio = current assets –inventory ÷ Current liabilities
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Gross profit margin |
Gross profit margin = gross profit ÷ Revenues
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Profit margin |
Profit margin = profit from ordinary activities before taxation ÷ Revenues
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Return on total assets |
Return on total assets = profit from ordinary activities before taxation÷ Total assets
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Return on capital employed |
Return on capital employed = profit from ordinary activities before taxation ÷ Capital employed
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Return on owners equity |
Return on owners equity = net profit attributable to shareholders ÷ Owner’s equity
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Non current to current asset ratio |
Non current to current asset ratio = non current assets ÷ current assets
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Debt ratio |
Debt ratio = total debt ÷ Total assets
= all creditors and provision ÷ Total assets
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Debt to equity |
Debt to equity = total debt ÷ Total equity
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Times interest earned |
Times interest earned = profit before financial result ÷ Interest charges
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Inventory turnover |
Inventory turnover = cost of sales ÷ inventory
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Average Collection period |
Average Collection period = trade receivables ÷ Revenues per day
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Non current assets turnover |
Non current assets turnover = revenues / Non current assets |
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ROTA |
ROTA Return = profit / sales × 100 Total assets = sales / investment in total assets Multiply one by the other Profit / Total assets x 100 = ROTA |
