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Accounting & Finance > Ratio Analysis > Flashcards

Ratio Analysis Flashcards

1
Q

Gross Profit Margin (%)

A

Gross Profit / Revenue * 100

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2
Q

Operating Profit Margin (%)

A

Operating Profit / Revenue * 100

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3
Q

Return on Capital Employed (ROCE) (%)

A

Operating Profit / (Total Assets - Current Liabilities) * 100

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4
Q

Return on Shareholders Funds (%)

A

Profit After Tax / Total Shareholders * 100

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5
Q

Return on Equity (ROE)

A

Profit After Tax / Equity

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6
Q

Trade Payable Days

A

Trade Payables / Purchases ‘OR’ Cost of Sales * 365

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7
Q

Trade Receivable Days

A

Trade Receivables / Revenue * 365

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8
Q

Inventory Days

A

Inventory / Cost of Sales * 365

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9
Q

Inventory Turnover (times)

A

Cost of Sales / Inventory

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10
Q

Working Capital Cycle

A

Inventory Turnover + Trade Receivable Days - Trade Payable Days

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11
Q

Asset Turnover

A

Sales Revenue / Capital Employed

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12
Q

Current Ratio

A

Current Assets / Current Liabilities

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13
Q

Acid Test

A

(Current Assets - Inventory) / Current Liabilities

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14
Q

Gearing

A

Long Term Loans + Preference Share Capital / Ordinary Share Capital + Reserves + Long Term Loans + Preference Share Capital

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15
Q

Debt to Equity

A

Long Term Loans + Preference Share Capital / Ordinary Share Capital + Reserves

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16
Q

Who’s your Daddy?

A

Matt

17
Q

Interest Cover

A

Profit Before Interest and Tax / Net Interest Paid

18
Q

Earnings per Share (EPS)

A

(Profit after tax - Preference Share Dividends) / Number of Ordinary Shares in Issue

19
Q

Dividend per Share

A

Total Dividends Paid to Ordinary Shareholders / Number of Ordinary Shares

20
Q

Dividend Cover

A

Profit on Ordinary Activities after Tax and Preference Dividends / Ordinary Dividends Paid

21
Q

Dividend Yield (%)

A

Dividend per Share / Market Share Price * 100

Accounting & Finance (1 decks)

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