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LC Accounting Ratios

TermDefinition
Return on Capital Employed Net Profit (before interest and tax) / capital employed X 100
Return on Shareholder's Funds Net Profit (after tax and preference dividends) / shareholder's funds X 100
Gross Profit percent Gross Profit / Sales X 100
Mark Up Gross Profit / Cost of Sales X 100
Net Profit percent Net Profit / Sales X 100
Expenses as a percent of sales Expenses / sales X 100
Working Capital Current assets - current liabilities
Working Capital Ratio Current assets / current liabilities
Acid test current assets - closing stock / current liabilities
Liquid Assets Current assets - closing stock
Rate of Stock Turnover cost of sales / average stock
average stock opening stock + closing stock / 2
Period of Credit given to debtors debtors X 12 / credit sales
Period of Credit received from Creditors creditors X 12 / credit purchases
Interest Cover net profit ( before interest and tax) / interest for the year
Debt capital preference shares + debentures + long term loan
equity capital ordinary shares + reserves
gearing ratio debt capital / capital employed
earnings per share net profit - preference dividends / no. of ordinary shares X 100
dividend per share ordinary dividends / no. of ordinary shares issued X 100
Price Earnings Ratio market price per share / EPS
Period to recoup price at present pay-out market price per share / dividends per share
Dividend Cover EPS / DPS
Dividend Yield dividend per share / market price per share X 100
real return on sales dividend cover X dividend yield
real value of shares last year's PE ratio X this year's EPS
projected market value of shares price earnings ration X EPS
Percentage of Profits paid out DPS / EPS X 100
Created by: Emmareidy
 

 



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