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Ratios

AAT finance ratios

TermDefinition
Return on Capital Employed Profit from operations/total equity + Non current liabilities
Return on shareholders' funds Profit after tax / total equity
Gross Profit Margin Gross profit / Revenue
Expense percentage Specified expenses / Revenue
Operating Profit percentage Profit from operations / Revenue
Current Ratio Current assets /current liabilities
Quick Ratio Current assets - inventory / current liabilities
Inventory turnover Cost of sales / Inventories = x times
Inventory holding period Inventories / Cost of sales x 365 days
Receivables collection period Receivables / revenue x 365 days
Payables payment period Payables / cost of sales x 365 days
Working capital cycle Inventory days + Receivables days - Payables days
Net Asset Turnover Revenue / Total Assets - Current liabilities
Non Current Asset Turnover Revenue / Non-current assets
Interest cover Profit from Operations / Finance Costs
Gearing Non current Liabilities / Total Equity + Non current liabilities