Unit 7 Formulas Flashcards
(23 cards)
Current Assets
Inventories + receivables + Cash and (other cash equivalents)
Working Capital OR Net Current Assets
Current Assets - Current Liabilities
Net Assets
Non-Current Assets + Working Capital - Non Current liabilities
Assets Employed
Net Current Assets + Non-Current Assets
Total Equity
Share capital + Reserves
Capital employed
Total equity + Non-Current Liabilities
Gross Profit
Revenue - Cost of sales
Operating Profit
Gross profit - expenses
Profit before tax
Operating profit + Finance income - Finance Costs
Profit for the year (Net profit)
Profit before tax - taxation
Earnings per share
Profit for the year
—————————————————
Number of shares issued
Operating Profit Margin
Operating Profit
————————- X100
Sales Revenue
Gross Profit Margin
Gross Profit
———————– X100
Sales Revenue
Net profit margin (profit for the year margin)
Net profit (Profit for the year)
———————————————- X100
Sales Revenue
Return on capital employed (ROCE)
Operating Profit
——————————————– X100
Total Equity + Non-Current Liabilities
Current Ratio
Current Assets
——————-———————————
Current Liabilities
Gearing
Non-Current Liabilities
——————————————————— X100
Total Equity + Non current Liabilities
Payables (days)
Payables
——————- X365
Cost of sales
Receivables (days)
Receivables
———————- X365
Annual revenue
Inventory Turnover
Cost of goods sold
———————————-——
Average inventories held
Average rate of return (ARR)
Total net return or surplus from a project / number of years
——————————————X 100
Initial cost
Stock turnover (expressed as however many times)
Cost of goods sold
______________________
Average stock
Stock turnover (expressed as days)
Average stock
______________________X365
Cost of goods sold
