Daif Flashcards
(16 cards)
Operating Profit Margin
Operating profit / sales revenue x 100
Gearing
Debt / (Debt + Equity) x 100
Asset turnover (net assets)
Revenue / total assets - current liabilities
Gross Profit Margin
Gross profit/sales revenue x 100
Return on capital employed (ROCE)
Operating profit / (total equity + non-current liabilities) x 100
Current Ratio
current assets / current liabilities
Expenses/revenue percentage
Specified expense / revenue x 100
Acid test
(current assets - inventories) / current liabilities
Inventory Turnover
Cost of Sales / Inventory
Interest cover
operating profit/finance costs
Trade payables payment period
Trade payables/cost of sales x 365
Working capital cycle
Inventory days + receivable days - payable days
Inventory holding period
Inventories/cost of sales x 365
Trade receivables collection period
Trade Receivables / Revenue x 365
Asset turnover (non-current)
Operating profit / non-current assets
Return on shareholders funds
Profit after tax / total equity x 100
