Ratios chapter 20

Cards (11)

  • ROCE - np(before tax)x100 / capital employed %
  • ROSF = np(after pref div) x100 / shareholder funds %
  • Gross profit percentage = gp/sales x100 %
  • net profit percentage = np/sales x100 %
  • EPS = np(after pref div)/no of ordinary shares issued x100 c
  • PER = MV/EPS years
  • DPS = ordinary dividends/no of ordinary shares issued x100 c
  • dividend cover = np(after pref div)/ ordinary dividend times
  • dividend yield = DPS/MV x100 %
  • period to recoup share price at present payout rate = MV/DPS years
  • projects market value of one ordinary share = PER x EPS