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Accounting calc
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Cards (22)
Return on Ordinary Shareholders' funds
Profit
for the year x
100
/ Share capital + reserves
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Return on Ordinary Shareholders' funds
Measures the return to
ordinary shareholders
only
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Return on capital employed (
ROCE
)
Operating profit x
100
/ Share
capital
+ reserves + NC liabilities
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Return on capital employed (
ROCE
)
Measures the return to all
providers
of
long-term
finance
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Gross profit margin
Gross profit
x
100
/ Sales revenue
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Gross profit margin
Measures how much
profit
is made between the buying and selling of
goods
before other expenses are taken into account
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Operating profit margin
Operating profit x
100
/
Sales revenue
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Operating profit margin
Measures the profits made from
trading
operations before interest and
tax
are taken into account
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Sales revenue to Capital employed (Asset
turnover ratio
)
Sales revenue
/
Capital employed
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Sales revenue to Capital employed (Asset turnover ratio)
Measures the effectiveness of
capital
employed in generating
sales
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ROCE
%
Operating Profit
x
Asset Turnover
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Inventory
turnover
period
Inventory x
365
/
COGS
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Inventory
turnover
period
Measures the number of
days
for which
inventory
is held
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Average
settlement
period for
receivables
(Receivables days)
Trade Receivables
x
365
/ (Credit) Sales
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Average
settlement
period for receivables (Receivables days)
Measures how
long
the business takes to collect amounts due from
credit
sales
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Average settlement period for
Payables
(
Payables days
)
Trade Payables x
365
/ (
Credit
) Purchases (or COGS if purchases figure not available)
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Average settlement period for Payables (Payables days)
Measures how long a
credit period
is taken from
suppliers
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Operating cash cycle (Working capital cycle)
Inventory
turnover
period +
Receivables
days - Payables days
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Current ratio
Current assets
/
Current liabilities
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Current ratio
Measures by how much
current assets
"cover"
current liabilities
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Acid
test (quick ratio)
Current
assets -
inventory
/ Current liabilities
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Acid
test (quick ratio)
Measures by how much the most
liquid current
assets "cover"
current liabilities
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