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7 Cards in this Set
- Front
- Back
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Liquidity (Current ratio)
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Current assets/Current liabilities
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Gearing (Debt to equity ratio)
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Total liabilities/Total equity
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Profitability (Gross profit ratio, net profit ratio & return on owner's equity)
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GP = Gross profit/Sales
NP = Net profit/Sales x 100 ROE = Net profit/Sales x 100 |
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Efficiency (Expenses ratio & Accounts receivable turnover ratio)
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E = Total expenses/Sales x 100
ART = Sales/Accounts receivable, then divided by 365 |
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COGS (Cost of goods sold)
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Opening stock + purchases - closing stock
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Gross Profit
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Sales - COGS
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Net Profit
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Gross profit - expenses
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