Ratios Flashcards
(33 cards)
Earning Per Share
NPAIT-preference dividend/No of o/s equity share
Dividend per share
Dividend paid to equity sh/no of o/s equity share
Dividend payout ratio
DPS/EPS *100
Earning yield ratio
EPS/Market price of share
Dividend yield ratio
DPS/Market price of a share
Price Earning Ratio
Market price of share/EPS
Gross Profit Margin
Gross Profit/Net sales
Net profit margin
NPAIT/Net sales
Operating profit margin
Operating profit/Net sales
ROSE
NPAT/SHE
ROFA
NPAT+Interest/Total FA
ROA
NPAT+Interest/Total Assets
ROCE
NPAT+Interest/Total Capital
Basic Earning power ratio
NPBIT/Total Assets
Inventory TR
COGS/Avg inventory
Debtors TR
Net credit sales/Avg a/c receivable
Avg collection period
365/Debtors TR
FA TR
Net sales/Net fixed assets
Total Assets TR
Net sales/Total assets
Capital employed TR
Net sales/Total Capital
Debt Equity TR
LTD/SHE
Debt Total Capital TR
LTD/TC
Debt Total Assets
LTD/Total Assets
Interest Coverage Ratio
NPBIT/Interest Charges