BAFS All Ratio

• Mark up

  Gross profit/COGS x100%
• Gross profit ratio(margin)

  Gross profit/sales x 100%
• Net profit ratio (margin)

  Net profit before tax/sales x100%
• Return on capital employed (ROCE)

  Profit before interest and tax/avg capital employed x100%
• Working capital/current ratio

  Current assets/current liabilities :1
• Quick/liquid/acid test ratio （好急走人唔要貨貨


  Current assets - inventory /current liabilities :1
• Inventory turnover (下)(times)

  COGS/avg inventory

  avg inventory :(OI-CI)/2
• AVG trade receivables collection period

  AVG TR/CR sales x 365days
• Trade receivable turnover (下)(times)

  CR sales/ avg TR
• Earnings per share(下)

  Net profit after tax - preference dividend/ number of ordinary shares issued
• Total assets turnover(下)(times)

  Sales ／total assets
• ％ gearing ratio(越大越 差 )


  non-current liabilities + preference share capital

  ／non-current labilities + shareholder's fund

  x100%
• Dividend cover for ordinary shares(times)

  Net profit after tax - preference dividend ／

  Ordinary dividend paid
• Trade payables turnover（下）(times)

  Cr purchase / avg trade payables
• Price-earning ratio price上earning下 (times)

  Current price per ordinary share/

  Earnings per share