Ratios - AAT4

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Terms in this set (...)

Gross Profit % (Profitability)
(Gross Profit)/Revenue×100
Operating Profit % (Profitability)
(Operating Profit)/Revenue×100
Expenses % (Profitability)
(Specified Expense)/Revenue×100
Return on Capital Employed (Profitability)
(Operating Profit)/(Equity+NonCurrent Liabilities)×100
Return on Equity/ Shareholder funds (Profitability)
(Profit after tax)/(Total Equity)×100
Current Ratio (Liquidity)
(Current Assets)/(Current Liabilities)
Quick Ratio or
Acid test (Liquidity)
(CurrentAssets-Inventories)/(Current Liabilities)
Trade receivables collection period
(in days) (Use of resources)
(Trade Receivables)/Revenue×365
Trade payables payment period
(in days) (Use of resources)
(Trade Payables)/(Cost of sales)×365
Inventory holding period (in days) (Use of resources)
Inventories/(Cost of Sales)×365
Inventory turnover (Use of resources)
(Cost of Sales)/Inventories
Working capital cycle (Use of resources)
Inventory days+Receivable days-Payable days
Asset turnover (Use of resources)
Revenue/(Total assets)
Net asset Turnover (Use of resources)
Revenue/(Total assets-Current Liabilities)
Interest cover (Financial position)
(Profit from operations)/(Finance costs)
Gearing (Financial position)
(NonCurrent Liabilities)/(Total Equity+NonCurrent Liabilities)×100