Ratio Formula Flashcards
(22 cards)
Gross Profit Margin
Gross Profit / Revenue
Operating Profit Margin
Operating Profit / Revenue
Return on Assets (ROA)
Net Profit / Total Assets
Return on Equity (ROE)
Net Profit / Equity
Return on Capital Employed (ROCE)
Operating Profit / (Equity + Non-current Liabilities)
Current Ratio
Current Assets / Current Liabilities
Quick Ratio
(Current Assets - Inventory) / Current Liabilities
Cash Ratio
Cash / Current Liabilities
Inventory Days
(Inventory / COGS) × 365
Receivable Days
(Trade Receivables / Revenue) × 365
Payable Days
(Trade Payables / COGS) × 365
Net Asset Turnover
Revenue / (Total Assets - Current Liabilities)
Fixed Asset Turnover
Revenue / Non-current Assets
Cash Conversion Cycle
Inventory Days + Receivable Days - Payable Days
Earnings Per Share (EPS)
Net Profit / Number of Ordinary Shares
Price/Earnings Ratio (P/E)
Share Price / EPS
Dividends Per Share (DPS)
Dividends Paid / Number of Ordinary Shares
Dividend Yield
DPS / Share Price
Dividend Payout Ratio
Dividends Paid / Net Profit
Interest Cover
Operating Profit / Interest Expense
Gearing Ratio
Non-current Liabilities / (Equity + Non-current Liabilities)
markup
gross profit / COGS
