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Gross Profit Margin
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Net Profit Margin
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Return on Capital Employed (ROCE)
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Fixed Asset Turnover
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Revenue / Fixed Assets
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Inventory Turnover
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Cost of Sales / Average Inventory
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Inventory Turnover in Days
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Average Inventory / Cost of Sales * 365
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Trade Receivables Turnover
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Average Trade Receivables / Revenue on Credit * 365
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Trade Payables Turnover
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Trade Payables / Purchases * 365
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Gearing
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Debt / Equity
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Interest Cover
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Profit before Interest and Tax / Interest
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Current Ratio
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Current Assets / Current Liabilities
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Quick Ratio
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Current Assets - Inventories / Current Liabilities
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Dividend Per Share
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Dividend for the Year / No. of Shares issued
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Dividend Cover
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Profit after Tax / Dividend
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Earnings Per Share
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Profit after Tax / No. of Shares
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Price Earning or P/E
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Price of Share / Earnings Per Share
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Recognition
Revenue is not the same as received and Expenditure is not the same as cash paid.
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Accruals (Matching)
Estimating the value to be paid and adding that as an expense in the Financial Statements and making any adjustments later on.
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Bad & Doubtful Debts
Bad & Doubtful Debts are added to Expenses in SFP. However, Doubtful debts are deducted from Receivables in Income Statement
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Net Realisable Value
The value inventory holds (not cost price or selling price)
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