ratios
current ratio ?
ca/cl
gross profit margin
gp/sales x 100/1
operating profit margin
op/sales x 100/1
net profit margin
profit after intrest and tax /sales x 100/1
roce
operating profit/ta-cl x 100/1
return on shareholder funds
profit before tax /shareholder funds x 100/1
acid test ratio
ca-ci /cl
inventory turnover times
cos/average inventory
inventory turnover days
av inventory / cos x 365/1
recievable days
recievables/credit sales x365/1
payable days
payables/ credit purchases x 365/1
gearing
ltd/ltd+equity
intrest cover
operating profit/intrest charges
eps
profit after tax -pref dividents/ no of ordinary shares
price earnings
market value per share/ earnings per share
fividents per share (dps)
ordinary dividend/ no of ordinar shares
dividend yield
dps/market value per share
dividend cover
profit after tax- pref dividends/ dividends paid to ordinary shareholders