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MDCL - Ratios 1

Ratio formulas

QuestionAnswer
Gross Profit percentage Gross Profit / Revenue x 100
Operating Profit percentage Profit from operations / Revenue x 100
Expense/Revenue percentage Expense / Revenue x 100
Return on Capital Employed Profit from operations / Capital employed x 100
Capital employed Total equity + NCL OR Total assets - current liabilities
Return on total assets Profit from operations / Total assets x 100
Return on equity Profit after tax / total equity x 100
Earnings per share Profit after tax / number of issued ordinary shares
Return on net assets Profit from operations / Net assets x 100
Current ratio (Working capital ratio) Current assets / current liabilities
Quick / acid test ratio Current assets - inventories / current liabilities
Interest Cover Profit from operations / Finance costs
Gearing Total debt / Total debt + equity x 100 OR Total debt / Total equity x 100 Total debt is all NCL and includes overdraft
Inventory turnover Cost of sales / Inventories
Inventory holding period Inventories / Cost of sales x 365
Trade receivables collection period Trade receivables / Revenue x 365
Trade payables payment period Trade payables / Cost of sales x 365
Working capital cycle Inventory days + Receivable days - Payable days
Asset turnover (net assets) Revenue / Total assets - current liabilities OR Revenue / Capital employed
Created by: ChrisMorgan