Tuesdays Exam

• Gross Profit Margin


  Gross Profit / Revenue x 100%
• Operating Profit Margin


  Operating Profit / Revenue x 100%
• Net Profit Margin


  Profit after tax / Rrevenue x 100%
• ROCE


  Profit before interest and tax / Equity + Non-current liabilities x 100%
• ROE / ROSF


  Profit after tax / Equity x 100%
• Total Assets Usage


  Revenue / Total assets
• Fixed Assets Usage


  Revenue / Non-current assets
• Inventory Holding Period


  Inventory / COS x 365 days
• Trade Receivables Collection Period

  TR / Revenue x 365 days
• Trade Payables Payment Period

  TP / COS x 365 days
• Liquidity: Current Ratio


  Current Assets / Current Liabilities
• Liquidity: Acid Test / Quick Ratio


  Current Assets - Inventory / Current Liabilities
• Earnings Per Share


  Profit after tax / No of ordinary shares
• Price / Earnings Ratio

  Share Price / Earnings Per Share
• Gearing Ratio


  Debt / Debt+Equity x 100%
• Interest Cover


  Profit before interest and tax / Interest expense