Ratios Flashcards by user name | Brainscape

Q

Earning Per Share

A

NPAIT-preference dividend/No of o/s equity share

How well did you know this?

1

Not at all

2

3

4

5

Perfectly

Q

Dividend per share

A

Dividend paid to equity sh/no of o/s equity share

How well did you know this?

1

Not at all

2

3

4

5

Perfectly

Q

Dividend payout ratio

A

DPS/EPS *100

How well did you know this?

1

Not at all

2

3

4

5

Perfectly

Q

Earning yield ratio

A

EPS/Market price of share

How well did you know this?

1

Not at all

2

3

4

5

Perfectly

Q

Dividend yield ratio

A

DPS/Market price of a share

How well did you know this?

1

Not at all

2

3

4

5

Perfectly

Q

Price Earning Ratio

A

Market price of share/EPS

How well did you know this?

1

Not at all

2

3

4

5

Perfectly

Q

Gross Profit Margin

A

Gross Profit/Net sales

How well did you know this?

1

Not at all

2

3

4

5

Perfectly

Q

Net profit margin

A

NPAIT/Net sales

How well did you know this?

1

Not at all

2

3

4

5

Perfectly

Q

Operating profit margin

A

Operating profit/Net sales

How well did you know this?

1

Not at all

2

3

4

5

Perfectly

Q

ROSE

A

NPAT/SHE

How well did you know this?

1

Not at all

2

3

4

5

Perfectly

Q

ROFA

A

NPAT+Interest/Total FA

How well did you know this?

1

Not at all

2

3

4

5

Perfectly

Q

ROA

A

NPAT+Interest/Total Assets

How well did you know this?

1

Not at all

2

3

4

5

Perfectly

Q

ROCE

A

NPAT+Interest/Total Capital

How well did you know this?

1

Not at all

2

3

4

5

Perfectly

Q

Basic Earning power ratio

A

NPBIT/Total Assets

How well did you know this?

1

Not at all

2

3

4

5

Perfectly

Q

Inventory TR

A

COGS/Avg inventory

How well did you know this?

1

Not at all

2

3

4

5

Perfectly

Q

Debtors TR

A

Net credit sales/Avg a/c receivable

Q

Avg collection period

A

365/Debtors TR

Q

FA TR

A

Net sales/Net fixed assets

Q

Total Assets TR

A

Net sales/Total assets

Q

Capital employed TR

A

Net sales/Total Capital

Q

Debt Equity TR

A

LTD/SHE

Q

Debt Total Capital TR

A

LTD/TC

Q

Debt Total Assets

A

LTD/Total Assets

Q

Interest Coverage Ratio

A

NPBIT/Interest Charges

Q

Expenses Coverage Ratio

A

NPBIT-preliminary expenses/Expenses

Q

Debt Coverage Ratio

A

NPBIT/CL

Q

Total Capital

A

SHE+LTD

Q

SHE

A

Share Capital+Reserve+Retained Earning-Preliminary Expenses-Underwriting Commissions-Discount on issue of shares

Q

LTD

A

Debenture+Bond+Loans

Q

QA

A

CA-Prepaid-Stock

Q

Standard CR

A

1:1

Q

Standard QR

A

2:1

Q

NPAT

A

(100-13)(NPBIT-Interest on debenture)%