 Gross profit ratio = (Gross profit / Net
sales) x 100
 Net profit ratio = (Net profit / Net
sales) x l00
 Operating profit ratio = (Operating profit
/ Net sales) x 100
 Expense ratios = (Individual expenses /
Net sates) x 100
 Operating (cost) ratio = (Operating cost
/ Net sales) x 100
 Net profit to net worth ratio = (Net
profit after interest and tax / Net worth) x 100

Return on capital employed
(ROI) = (Net profit before interest, tax / Capital employed) x 100

Earning per share = net profit
available for equity shareholders / Number of equity shares

Dividends per share = Dividend
amount / Number of equity shares

Capital employed turnover
ratio = Cost of sales / Capital employed

Fixed assets turnover ratio =
Cost of sales or sales / Fixed assets

Working capital turnover ratio
= Cost of sales or Net sales / Net working capital

Inventory turnover ratio =
Cost of goods sold / Average inventory

Debtors (receivables) turnover
ratio = Annual net credit sales / Average accounts receivable

Debtors (receivables)
collection period = Accounts receivables / Net credit sales per day

Creditors turnover ratio = Net
credit purchases / Average creditors

Average credit period =
Average account payables / Net credit purchases per day

Current ratio = Current assets
/ Current liabilities

Quick ratio/Acid test ratio =
Quick assets / Current liabilities

Debt Equity Ratio = Total long term debts
/ shareholder' funds
 Debt to net worth = Total long term debt /
Shareholder's funds
 Externalinternal equity = External equity
/ Internal equity
 Debt vs. funds = total long term debts /
Total long term funds
 Debt service ratio = Earnings before
interest and taxes / Fixed interest charges
 Fixed assets ratio =Net fixed assets /
Longterm funds
 Solvency (debt to total funds) ratio =
Total liabilities / Total assets
 Reserves to capital ratio = Reserves /
Capital
 Capital gearing ratio =Equity / Fixed
interest hearing securities
 Proprietary ratio = Proprietor's funds /
Total assets