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Financial Statements of Limited Companies > Ratios > Flashcards

Flashcards in Ratios Deck (12):
1

gross profit percentage

gross profit/revenue x100

2

operating profit percentage

operating profit/revenue x100

3

expense/revenue precentage

specified expense/revenue x100

4

ROCE

operating profit/total equity +non current liabilitys x100

5

return on equity/shareholders funds

profit after tax/total equity x100

6

current ratio

current assets/current ratio

7

acid test ratio

current assets-inventories/current liabilitys

8

inventory holding period (days)

inventories/cost of sales x 365

9

inventory turnover

cost of sales/inventories

10

trade receivables collection period

TR/revenue x 365 (days)

11

trade payables payment period

TP/cost of sales x 365 (days)

12

asset turnover

revenue/ (total assets-current liabilities)