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Accounting Ratios

Leaving Certificate Q5 Intrepreation of accounts

RatioFormula
Return on Capital Employed Profit before interest&Tax/ Capital Employed X 100/1 = %
Gross Profit Margin (Percentage) Gross Profit / Sales X 100/1 = %
Net Profit Margin (Percentage) Net Profit / Sales X 100/1 = %
Percentage (Gross Profit) Mark-UP Gross Profit / Cost of Sales X 100/1 = %
Current Ratio Current Assets : Current Liabilities = X:1
Acid Test Current Assets - Closing Stock : Current Liabilities = X:1
Stock Turnover Cost of Sales/Average Stock = times
Average Stock opening stock + closing stock/ 2 = €
Average period of credit given to Debtors Trade Debtors/Credit Sales X 365 = days
Average period of credit received from Creditors Trade Creditors/Credit Purchases X 365 = days
Fixed Interest capital to Equity Capital Loans + Debentures+preference shares (debt) / Ordinary shares capital+ Reserves (Equity) X 100/1 = %
Created by: owall
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