7. Ratios Flashcards

(31 cards)

1
Q

What are the return ratios names?

A

ROCE**
Return on Capital Employed

ROSE
Return on Shareholders Equity

ROA
Return on assets

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2
Q

What are the profitability ratios names?

A

ROCE

GPM
Gross profit margin

OPM
Operating profit margin

NPM
Net profit margin

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3
Q

What are the Gearing Ratios names?

A

Capital gearing**

Equity gearing

Interest cover ratio**

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4
Q

What are the liquidity ratios names?

A

Current ratio

Quick ratio

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5
Q

Working Capital Cycle ratios names

A

Inventory days

Receivables days

Payables days

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6
Q

Efficiency ratios (inventory) names

A

Net asset turnover

Total asset turnover

Non-current assets turnover

Inventory holding

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7
Q

Investment ratios names

A

Price/earnings ratio
(P/E)

Dividend yield

Dividend cover or

Pay-out ratio

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8
Q

Capital Gearing ratio

A
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9
Q

Equity Gearing ratio

A
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10
Q

Return On Capital Employed ratio

A

**

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11
Q

Return On Shareholders Equity ratio

A
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12
Q

Return On Assets ratio

A
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13
Q

Gross Profit Margin ratio

A
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14
Q

Operating Profit Margin ratio

A

**

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15
Q

Net Profit Margin ratio

A

**

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16
Q

Interest Cover ratio

17
Q

Current ratio

18
Q

Net Asset Turnover ratio

19
Q

Total Asset Turnover ratio

20
Q

Non-current Asset Turnover ratio

21
Q

Inventory Holding ratio

22
Q

Price/earnings ratio
(P/E)

23
Q

Dividend yield ratio

24
Q

Dividend cover ratio

25
Pay-out ratio
26
Inventory holding period ratio
Inventory x 365 / cost of goods sold
27
Receivables days ratio
Trade receivables x 365 / credit sales (revenue)
28
Payables days
Trade payables x 365 / credit purchases (cost of goods sold)
29
Working Capital Cycle ratio
Inventory holding (storage period) + trade receivables collection period - trade payables payment period
30
All Working Capital Cycle ratios
31
All ratios