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22 Cards in this Set
- Front
- Back
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Return on capital employed |
Operating profit _______________________×100 Capital employed |
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Return on equity |
Profit attributable to equity holders _________________________________×100 Equity |
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Gross profit percentage |
Gross profit _____________×100 Sales |
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Net profit percentage |
Net profit __________×100 Sales |
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Return on total assets |
Operating profit _________________×100 Total assets |
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Non current asset turnover |
Non current assets ____________________×100 Sales |
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Current asset turnover |
Current assets _______________×100 Sales |
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Inventory turnover |
Cost of sales ___________________ Average inventory |
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Trade receivables period |
Trade receivables ___________________×365 Credit sales |
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Trade payables period |
Trade payables __________________×365 Credit purchases |
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Current ratio |
Current assets : current liabilities |
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Quick ratio |
Current assets - inventory : current liabilities |
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Working capital cycle |
Inventory turnover + trade receivables period - trade payables period |
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Gearing |
Fixed cost capital __________________×100 Total capital |
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Debt/equity ratio |
Fixed cost capital __________________×100 Equity |
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Interest cover |
Operating profit __________________ Interest payable |
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Income gearing |
Interest expense __________________×100 Operating profit |
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Earnings per share |
Profit attributable to equity holders _____________________________________ Number of ordinary shares |
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Price earnings ratio |
Market price per share ________________________ Earnings per share |
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Dividend cover |
Profit attributable to equity holders _____________________________________ Dividend on ordinary shares |
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Dividend per share |
Dividend on ordinary shares ______________________________ Number of ordinary shares |
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Dividend yield |
Dividend per share ________________________×100 Market price per share |
